{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2006/introduction.json",
  "legislation": "uksi/2006/2700",
  "legislation_title": "The Insurance Premium Tax (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INSURANCE PREMIUM TAX\nMade 10th October 2006\nLaid before the House of Commons 12th October 2006\nComing into force 1st December 2006\nThe 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:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.9; section 74(2) provides that any power to make regulations under Part 3 of the Act shall be exercisable by the Commissioners and section 73(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 53A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1995 (c.4) and amended by section 27 of the Finance Act 1997 (c.16); section 53AA was inserted by section 26 of the Finance Act 1997."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2700/introduction",
    "retrieved_at": "2026-10-29T04:18:42.380734+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."
}