# The Insurance Premium Tax Regulations 1994, Regulation 31: Liability to notify


A tax representative shall not—
(a) be jointly and severally liable with the insurer; or
(b) be required to secure the insurer’s compliance with or the discharge of his obligation,
in relation to any requirement that the insurer make a notification such as is referred to in regulation 4 or 6.

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Source: https://www.legislation.gov.uk/uksi/1994/1774/regulation/31 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.