# The Insurance Premium Tax (Amendment) Regulations 2023, Introduction: Introductory text


Insurance Premium Tax
Made 18th July 2023
Laid before the House of Commons 19th July 2023
Coming into force 9th August 2023
The 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:

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Source: https://www.legislation.gov.uk/uksi/2023/827/introduction (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2023/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.