{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2023/note",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2023/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 9th August 2023, amend the Insurance Premium Tax Regulations 1994 (S.I. 1994/1774) (“the IPT Regulations”) by omitting the Schedule containing 6 forms relating to the administration of insurance premium tax and making reference throughout the IPT Regulations to forms in a notice as published from time to time by the Commissioners for His Majesty’s Revenue and Customs.\nRegulations 3 to 7 amend regulations 2 (interpretation), 4 (notification of liability to register), 4A (notification of liability to register-taxable intermediaries) and 12 (making of returns) of the IPT Regulations to make reference to forms specified in a notice published from time to time by the Commissioners for His Majesty’s Revenue and Customs. The notice and specified forms are available electronically at https://www.gov.uk/government/publications/notice-ipt-1-insurance-premium-tax/notice-ipt1-insurance-premium-tax. Free of charge hard copies will be available on request from the HMRC helpline on 0300 200 3700 (+44 2920 501 261 for outside the UK enquiries) or by writing to BT VAT, HM Revenue and Customs, BX9 1WR, United Kingdom.\nRegulation 8 makes consequential amendments to regulation 13(3) of the IPT Regulations.\nA Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/827/note",
    "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."
}