# The Insurance Premium Tax (Amendment) Regulations 1997, Regulation 4


After regulation 4 (notification of liability to register) of the principal Regulations there shall be inserted—
“Notification of liability to register—taxable intermediaries
4A (1) A person who is required by section 53AA(3) of the Act to notify the Commissioners of the facts there mentioned shall do so on the form numbered 1 in the Schedule to these Regulations.
(2) Where the notification referred to in this regulation is made by a partnership, it shall include the particulars set out on the form numbered 2 in the Schedule to these Regulations.
(3) The notification referred to in this regulation shall be made within thirty days of the earliest date after 30th April 1997 on which the person either forms or continues to have the intention to charge taxable intermediary’s fees in the course of any business of his.”.

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Source: https://www.legislation.gov.uk/uksi/1997/1157/regulation/4 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.