{
  "url": "https://openlegislation.uk/insurance-premium-tax-prescribed-rates-of-interest-order-1994/introduction",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-prescribed-rates-of-interest-order-1994/introduction.json",
  "legislation": "uksi/1994/1819",
  "legislation_title": "The Insurance Premium Tax (Prescribed Rates of Interest) Order 1994",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-prescribed-rates-of-interest-order-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INSURANCE PREMIUM TAX\nMade 8th July 1994\nLaid before the House of Commons 11th July 1994\nComing into force 1st October 1994\nThe Treasury, in exercise of the powers conferred on them by section 74(1) of, and paragraphs 21(5) and 22(2) of Schedule 7 to, the Finance Act 1994and of all other powers enabling them in that behalf, hereby make the following Order:",
  "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/1994/1819/introduction",
    "retrieved_at": "2026-10-29T13:29:43.478359+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."
}