# The Insurance Premium Tax (Amendment) Regulations 1997, Regulation 8


In regulation 16(1)(d) (records) of the principal Regulations after “premium” insert “or fee”.

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Source: https://www.legislation.gov.uk/uksi/1997/1157/regulation/8 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.