{
  "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-30",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-30.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/30",
  "kind": "regulation",
  "number": "30",
  "heading": "Registration",
  "text": "(1) The Commissioners shall register alongside the name of an insurer the name of any tax representative of his for the time being.\n(2) Where the Commissioners withdraw their approval of a tax representative who has been registered by them under paragraph (1) above, they shall cancel that registration.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1997/1157",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 1997"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1774/regulation/30",
    "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."
}