# The Insurance Premium Tax (Amendment) Regulations 2006

S.I. 2006/2700 · made 10 October 2006

These Regulations, which come into force on 1st December 2006, amend the Insurance Premium Tax Regulations 1994 (S.I.1994/1774) by substituting a new form 1 for the form prescribed in Schedule 1 to those Regulations.

Made under: Finance Act 1994 (Section 53, Section 53AA)

PDFs: Printed copy https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2006/pdf/uksi_20062700_en.pdf; Explanatory Memorandum https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2006/pdf/uksiem_20062700_en.pdf

## Introductory text

INSURANCE PREMIUM TAX
Made 10th October 2006
Laid before the House of Commons 12th October 2006
Coming into force 1st December 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 53(6) and 53AA(8) of the Finance Act 1994:

## 1 

These Regulations may be cited as the Insurance Premium Tax (Amendment) Regulations 2006 and come into force on 1st December 2006.

## 2 

For form 1 in the Schedule to the Insurance Premium Tax Regulations 1994 substitute the form in the Schedule to these Regulations.

## Signature

Mike Eland
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
10th October 2006

## 

The following form is the form referred to in regulation 2.

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st December 2006, amend the Insurance Premium Tax Regulations 1994 (S.I.1994/1774) by substituting a new form 1 for the form prescribed in Schedule 1 to those Regulations.
A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.

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Source: https://www.legislation.gov.uk/uksi/2006/2700 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.