# The Insurance Premium Tax Regulations 1994, Regulation 15: Payment of tax


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.

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Source: https://www.legislation.gov.uk/uksi/1994/1774/regulation/15 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.