# The Insurance Premium Tax Regulations 1994, Regulation 38: Time for payment


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.

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Source: https://www.legislation.gov.uk/uksi/1994/1774/regulation/38 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.