{
  "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-38",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-38.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/38",
  "kind": "regulation",
  "number": "38",
  "heading": "Time for payment",
  "text": "Any insured person who is liable to pay an amount of tax which has been assessed under regulation 35 shall do so no later than thirty days after the date on which it was notified to him.",
  "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/38",
    "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."
}