# The Insurance Premium Tax (Discounted Insurance Premiums: Higher Rate) Order 2011, Article 1: Citation, commencement and effect


(1) This Order may be cited as the Insurance Premium Tax (Discounted Insurance Premiums: Higher Rate) Order 2011 and shall come into force on 1st April 2011.
(2) This Order has effect in relation to a premium which falls to be regarded, for the purposes of Part 3 of the Finance Act 1994, as received under a taxable insurance contract by an insurer on or after 1st April 2011.

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Source: https://www.legislation.gov.uk/uksi/2011/661/article/1 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-discounted-insurance-premiums-higher-rate-order-2011/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.