{
  "url": "https://openlegislation.uk/insurance-premium-tax-taxable-insurance-contracts-order-1994/article-4",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-taxable-insurance-contracts-order-1994/article-4.json",
  "legislation": "uksi/1994/1698",
  "legislation_title": "The Insurance Premium Tax (Taxable Insurance Contracts) Order 1994",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-taxable-insurance-contracts-order-1994",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "In section 70 of the Act—\n(a) in subsection (1), for the words “the following provisions of this section” there shall be substituted “subsection (1A) below”;\n(b) after subsection (1) there shall be inserted the following—\n“(1A) A contract is not a taxable insurance contract if it falls within one or more of the paragraphs of Part I of Schedule 7A to this Act.\n(1B) Part II of Schedule 7A to this Act (interpretation of certain provisions of Part I) shall have effect.”;\n(c) subsections (2) to (10) shall be deleted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1698/article/4",
    "retrieved_at": "2026-10-29T13:30:30.004832+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."
}