{
  "url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/schedule",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994/schedule.json",
  "legislation": "uksi/1994/1774",
  "legislation_title": "The Insurance Premium Tax Regulations 1994",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-regulations-1994",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "FORM 1\nRegulation 4(1)\nFORM 2\nRegulation 4(2)\nFORM 3\nRegulation 7(1)\nFORM 4\nRegulation 12(1)\nFORM 5\nRegulation 12(2)\nFORM 6\nRegulation 12(2)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1997/1157",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 1997"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001"
    },
    {
      "type": "am",
      "affecting": "uksi/2006/2700",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2006"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2008/1482",
      "affecting_title": "The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2008/1482",
      "affecting_title": "The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2023/827",
      "affecting_title": "The Insurance Premium Tax (Amendment) Regulations 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1774/schedule",
    "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."
}