{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2023/regulation-3",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2023/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Insurance Premium Tax Regulations 1994",
  "text": "In regulation 2—\n(a) in paragraph (3), for “form prescribed in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;\n(b) at the end insert—\n“(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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/827/regulation/3",
    "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."
}