# The Insurance Premium Tax Regulations 1994, Regulation 22: Relevant accounting periods


Subject to regulations 21(2), 26 and 27, the scheme shall apply as regards all the accounting periods of an insurer who has made a notification under regulation 21(1) with effect from the initial period.

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Source: https://www.legislation.gov.uk/uksi/1994/1774/regulation/22 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.