{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/regulation-3",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/regulation-3.json",
  "legislation": "uksi/1997/1157",
  "legislation_title": "The Insurance Premium Tax (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "Regulation 2(1) (interpretation) of the principal Regulations shall be amended as follows—\n(a) after “section 53” in the definition of “accounting period” there shall be inserted “or 53AA”;\n(b) after “section 53” in the definition of “registered person” there shall be inserted “or 53AA”; and\n(c) after the defintion of return there shall be inserted—\n““taxable intermediary’s fees” means fees which, to the extent of any payment in respect of them, are chargeable to tax by virtue of section 52A of the Finance Act 1994 and references in these regulations to “fee” or “fees” shall be construed accordingly;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 9; section 52A was inserted by section 25 of the Finance Act 1997 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1157/regulation/3",
    "retrieved_at": "2026-10-29T12:08:59.828603+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}