{
  "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-15",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-15.json",
  "legislation": "uksi/1994/1774",
  "legislation_title": "The Insurance Premium Tax Regulations 1994",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Payment of tax",
  "text": "Save as the Commissioners may otherwise allow or direct, any person required to make a return shall pay to the Controller, Central Collection Unit (IPT) such amount of tax as is payable by him in respect of the accounting period to which the return relates no later than the last day on which he was required to make the return.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1774/regulation/15",
    "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."
}