{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/1945",
  "legislation_title": "The Insurance Premium Tax (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Insurance Premium Tax\nMade 22nd July 2008\nLaid before the House of Commons 22nd July 2008\nComing into force 1st September 2008\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 53(6), 65(1) and 74(8) of the Finance Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.9; 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 65(1) was amended by section 143 of the Finance Act 2008 (c.9) which also inserted subsections (1A) and (1B)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1945/introduction",
    "retrieved_at": "2026-10-29T03:26:45.729825+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."
}