{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2023/introduction.json",
  "legislation": "uksi/2023/827",
  "legislation_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Insurance Premium Tax\nMade 18th July 2023\nLaid before the House of Commons 19th July 2023\nComing into force 9th August 2023\nThe Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 53(6), 53AA(8), 53A(2) and 74(6A) and (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 His 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 His Majesty’s Revenue and Customs. Section 53(AA) was inserted by section 26 of the Finance Act 1997 (c. 16). Section 53A was inserted by section 34 of, and paragraph 4 of Schedule 5 to, the Finance Act 1995 (c. 4) and amended by section 27(2) of the Finance Act 1997 (c. 16). Section 74 was amended by section 22(2) of Finance Act 1997 (c. 16), sections 51(1) and (5) of Finance Act 2010 (c. 13) and section 337 of the Finance (No. 2) Act 2023 (c. 30)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/827/introduction",
    "retrieved_at": "2026-10-28T21:42:20.533161+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."
}