{
  "legislation": {
    "id": "uksi/1994/1774",
    "title": "The Insurance Premium Tax Regulations 1994",
    "short_title": "Insurance Premium Tax 1994",
    "citation": "S.I. 1994/1774",
    "type": "uksi",
    "date": "1994-07-06",
    "revised": false,
    "unapplied_effects": 48,
    "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994",
    "json_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994.json"
  },
  "direction": "made_to",
  "with": "uksi/1997/1157",
  "count": 14,
  "effects": [
    {
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        "title": "The Insurance Premium Tax Regulations 1994",
        "provisions": "reg.30(1)",
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      },
      "affecting": {
        "id": "uksi/1997/1157",
        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
        "provisions": "reg.13",
        "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
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      "affected": {
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        "title": "The Insurance Premium Tax Regulations 1994",
        "provisions": "reg.2(1) (defn. of taxable intermediarys fees)",
        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
        "id": "uksi/1997/1157",
        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
        "provisions": "reg.3(c)",
        "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997"
      },
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    {
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        "title": "The Insurance Premium Tax Regulations 1994",
        "provisions": "reg.6A",
        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
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        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
        "provisions": "reg.6",
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      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
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    {
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        "title": "The Insurance Premium Tax Regulations 1994",
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        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
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        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
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        "title": "The Insurance Premium Tax Regulations 1994",
        "provisions": "reg.11(1)",
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      },
      "affecting": {
        "id": "uksi/1997/1157",
        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
        "provisions": "reg. 7",
        "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997"
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        "title": "The Insurance Premium Tax Regulations 1994",
        "provisions": "reg.29(1)(2)(3)(a)",
        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
        "id": "uksi/1997/1157",
        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
        "provisions": "reg.12",
        "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997"
      },
      "applied": false,
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    {
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        "title": "The Insurance Premium Tax Regulations 1994",
        "provisions": "reg.16(1)(d)",
        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
        "id": "uksi/1997/1157",
        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
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        "title": "The Insurance Premium Tax Regulations 1994",
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        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
        "id": "uksi/1997/1157",
        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
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      },
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    },
    {
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        "id": "uksi/1994/1774",
        "title": "The Insurance Premium Tax Regulations 1994",
        "provisions": "Sch.1, Forms 1,4,5,6",
        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
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        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
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        "title": "The Insurance Premium Tax Regulations 1994",
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        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
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        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
        "provisions": "reg.10",
        "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997"
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    {
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        "title": "The Insurance Premium Tax Regulations 1994",
        "provisions": "reg.31",
        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
        "id": "uksi/1997/1157",
        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
        "provisions": "reg.14",
        "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997"
      },
      "applied": false,
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    },
    {
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        "id": "uksi/1994/1774",
        "title": "The Insurance Premium Tax Regulations 1994",
        "provisions": "reg.19(1)(2)(3)(4)(5)",
        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
        "id": "uksi/1997/1157",
        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
        "provisions": "reg.11",
        "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997"
      },
      "applied": false,
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      "in_force_date": null
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    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1994/1774",
        "title": "The Insurance Premium Tax Regulations 1994",
        "provisions": "reg.17(1)(2)",
        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
        "id": "uksi/1997/1157",
        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
        "provisions": "reg.9",
        "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "added",
      "affected": {
        "id": "uksi/1994/1774",
        "title": "The Insurance Premium Tax Regulations 1994",
        "provisions": "reg.4A",
        "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994"
      },
      "affecting": {
        "id": "uksi/1997/1157",
        "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
        "provisions": "reg.4",
        "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997"
      },
      "applied": false,
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  ],
  "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."
}