# The Insurance Premium Tax (Amendment) Regulations 1997, Regulation 5


Regulation 5 (changes in particulars) of the principal Regulations shall be amended as follows—
(a) after “regulation 4” in paragraph (1) insert “or 4A” and for the words “of that regulation”there shall be substituted “of regulation 4 or 4A above”;
(b) for “or any insurance business carried on by him” in paragraph (4) there shall be substituted“, any insurance business carried on by him or any business in the course of which he charges taxable intermediary’s fees”; and
(c) after “section 53” in paragraph (5) insert “or 53AA”.

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Source: https://www.legislation.gov.uk/uksi/1997/1157/regulation/5 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.