{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2006/note",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2006/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nA 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2700/note",
    "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."
}