{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2008/regulation-4",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2008/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulation 33",
  "text": "For regulation 33 (liability of insured persons: scope) substitute—\n“33. This Part applies where an insurer who is a registrable person—\n(a) does not have any business establishment or other fixed establishment in the United Kingdom, and\n(b) is established in a country or territory in respect of which it appears to the Commissioners that the condition in section 65(1A) of the Act is met.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1945/regulation/4",
    "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."
}