Introductory text
Insurance Premium Tax
Approved by the House of CommonsMade 7th March 2011
Laid before the House of Commons 8th March 2011
Coming into force 1st April 2011
The Treasury make the following Order in exercise of the powers conferred by section 51A(3) of the Finance Act 1994f1:
Annotations
Footnotes
- f1
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1994 c. 9. Section 51A was inserted, 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 1997, by sections 22(1) and 24(1) of the Finance Act 1997 (c. 16).