{
  "url": "https://openlegislation.uk/insurance-premium-tax-taxable-insurance-contracts-order-1997/article-1",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-taxable-insurance-contracts-order-1997/article-1.json",
  "legislation": "uksi/1997/1627",
  "legislation_title": "The Insurance Premium Tax (Taxable Insurance Contracts) Order 1997",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-taxable-insurance-contracts-order-1997",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "This Order may be cited as the Insurance Premium Tax (Taxable Insurance Contracts) Order 1997 and shall come into force on 1st October 1997 in relation to premiums received or treated as received on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1627/article/1",
    "retrieved_at": "2026-10-29T12:06:20.159447+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."
}