{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2023/regulation-7",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2023/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Insurance Premium Tax Regulations 1994",
  "text": "In regulation 12—\n(a) in paragraph (1), for “form numbered 4 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;\n(b) in paragraph (2)—\n(i) for “form numbered 5 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;\n(ii) for “form numbered 6 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/827/regulation/7",
    "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."
}