{
  "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-32",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-32.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/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Interpretation",
  "text": "In this Part—\n“contract” means a taxable insurance contract;\n“liability notice” means a notice served under regulation 34;\n“material date” has the same meaning as in section 65(4) of the Act;\n“tax debt” means a liability to pay an amount which is tax or is deemed to be or recoverable as if it were tax which, at the time of any payment, has not been discharged.",
  "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/32",
    "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."
}