OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(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.