{
  "url": "https://openlegislation.uk/insurance-premium-tax-non-taxable-insurance-contracts-order-2014/introduction",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-non-taxable-insurance-contracts-order-2014/introduction.json",
  "legislation": "uksi/2014/2856",
  "legislation_title": "The Insurance Premium Tax (Non-taxable Insurance Contracts) Order 2014",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-non-taxable-insurance-contracts-order-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Insurance Premium Tax\nApproved by the House of CommonsMade 27th October 2014\nLaid before the House of Commons 27th October 2014\nComing into force 1st December 2014\nThe Treasury make the following Order in exercise of the powers conferred by section 71 of the Finance Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2856/introduction",
    "retrieved_at": "2026-10-28T23:58:31.815464+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."
}