{
  "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994.json",
  "id": "uksi/1994/1774",
  "title": "The Insurance Premium Tax Regulations 1994",
  "short_title": "Insurance Premium Tax 1994",
  "long_title": "These regulations make provision for the administration and control of insurance premium tax, including provisions relating to tax representatives and insured persons who may be required to account for tax.",
  "citation": "S.I. 1994/1774",
  "type": "uksi",
  "year": "1994",
  "number": "1774",
  "version": "current",
  "date": "1994-07-06",
  "revised": false,
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  "extent": null,
  "unapplied_effects": 48,
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      "type": "words substituted",
      "affected_provisions": "Sch. Form 1",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001",
      "affecting_provisions": "art. 463"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 11(4)",
      "affecting": "uksi/2003/2096",
      "affecting_title": "The Enterprise Act 2002 (Insolvency) Order 2003",
      "affecting_provisions": "Sch. para. 54"
    },
    {
      "type": "am",
      "affected_provisions": "sch 1",
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      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2006",
      "affecting_provisions": "reg 2, sch 1"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13(3)",
      "affecting": "uksi/2008/1482",
      "affecting_title": "The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008",
      "affecting_provisions": "reg. 3(1)(c)"
    },
    {
      "type": "words omitted",
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      "affecting_title": "The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008",
      "affecting_provisions": "reg. 3(2)"
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    {
      "type": "substituted",
      "affected_provisions": "Sch. Form 4",
      "affecting": "uksi/2008/1482",
      "affecting_title": "The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008",
      "affecting_provisions": "Sch. 1"
    },
    {
      "type": "sum substituted",
      "affected_provisions": "reg. 13(3)",
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      "affecting_title": "The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008",
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    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13(3)",
      "affecting": "uksi/2008/1482",
      "affecting_title": "The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008",
      "affecting_provisions": "reg. 3(1)(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. Form 5",
      "affecting": "uksi/2008/1482",
      "affecting_title": "The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008",
      "affecting_provisions": "Sch. 1"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 13(3)",
      "affecting": "uksi/2008/1482",
      "affecting_title": "The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008",
      "affecting_provisions": "reg. 3(1)(d)"
    },
    {
      "type": "am",
      "affected_provisions": "schedule",
      "affecting": "uksi/2008/1945",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2008",
      "affecting_provisions": "regs 2, 5, schedule"
    },
    {
      "type": "rev",
      "affected_provisions": "regs 29 - 31",
      "affecting": "uksi/2008/1945",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2008",
      "affecting_provisions": "regs 2, 3"
    },
    {
      "type": "subst",
      "affected_provisions": "reg 33",
      "affecting": "uksi/2008/1945",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2008",
      "affecting_provisions": "regs 2, 4"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13(3)",
      "affecting": "uksi/2008/2693",
      "affecting_title": "The Amusement Machine Licence Duty, etc (Amendments) Regulations 2008",
      "affecting_provisions": "reg. 4(1)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(3)",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
      "affecting_provisions": "reg. 3(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 2(4)",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
      "affecting_provisions": "reg. 3(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(1)",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
      "affecting_provisions": "reg. 4(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(2)",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
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    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4A(1)",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
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    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4A(2)",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
      "affecting_provisions": "reg. 5(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 7(1)(d)",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
      "affecting_provisions": "reg. 6"
    },
    {
      "type": "words substituted",
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      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
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    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(2)",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
      "affecting_provisions": "reg. 7(b)(i)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(2)",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
      "affecting_provisions": "reg. 7(b)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13(3)",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
      "affecting_provisions": "reg. 8"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch.",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023",
      "affecting_provisions": "reg. 9"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1994/9",
      "title": "Finance Act 1994",
      "url": "https://openlegislation.uk/finance-act-1994",
      "provisions": [
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        "section/55",
        "section/57",
        "section/58",
        "section/62",
        "section/65",
        "section/68",
        "section/74",
        "schedule/7/paragraph/1",
        "schedule/7/paragraph/7",
        "schedule/7/paragraph/8"
      ]
    }
  ],
  "changes_made_to": 48,
  "changes_made_to_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1774",
    "retrieved_at": "2026-10-29T13:29:58.009299+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."
}