{
  "url": "https://openlegislation.uk/insurance-premium-tax-taxable-insurance-contracts-order-1997/introduction",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-taxable-insurance-contracts-order-1997/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Order made by the Treasury, laid before the House of Commons under section 74(4) of the Finance Act 1994, for approval by a resolution of that House within twenty-eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.\nINSURANCE PREMIUM TAX\nMade 2nd July 1997\nLaid before the House of Commons 2nd July 1997\nComing into force 1st October 1997\nThe Treasury, in exercise of the powers conferred on them by section 71(1) of the Finance Act 1994 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1627/introduction",
    "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."
}