{
  "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-33",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-33.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/33",
  "kind": "regulation",
  "number": "33",
  "heading": "Scope",
  "text": "This Part applies where—\n(a) an insurer who is a registrable person does not have any business establishment or other fixed establishment in the United Kingdom, and\n(b) no person is that insurer’s tax representative by virtue of section 57 of the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "subst",
      "affecting": "uksi/2008/1945",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1774/regulation/33",
    "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."
}