# The Insurance Premium Tax Regulations 1994, Regulation 4: Notification of liability to register


(1) A person who is required by section 53(2) of the Act to notify the Commissioners of the facts there mentioned shall do so on the form numbered 1 in the Schedule to these Regulations.
(2) Where the notification referred to in this regulation is made by a partnership, it shall include the particulars set out on the form numbered 2 in the Schedule to these Regulations.
(3) The notification referred to in this regulation shall be made within thirty days of the earliest date after 31st July 1994 on which the person either forms or continues to have the intention to receive premiums in the course of a taxable business.

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Source: https://www.legislation.gov.uk/uksi/1994/1774/regulation/4 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-regulations-1994/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.