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Regulation 3 Amendment of the Insurance Premium Tax Regulations 1994

Original text. Later amendments are not shown.

In regulation 2—

(a)

in paragraph (3), for “form prescribed in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a noticef1 published by the Commissioners”;

(b)

at the end insert—

“(4)

Any reference in these Regulations to a notice published by the Commissioners is a reference to that notice as published from time to time.”

Annotations

Footnotes

f1

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.