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The Insurance Premium Tax Regulations 1994

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Statutory Instruments

1994 No. 1774

INSURANCE PREMIUM TAX

The Insurance Premium Tax Regulations 1994

Made

6th July 1994

Laid before the House of Commons

7th July 1994

Coming into force

1st August 1994

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 53(6), 54, 55(1) to (8), 57(15), 58(2) and (4), 62(1) and (3) to (7), 65(1) to (3), (5) and (7) to (13), 68(1) to (11) and 74(2), (7) and (8) of, and paragraphs 1(1) to (3), 7(7) and (8) and 8(6) of Schedule 7 to, the Finance Act 1994(1), hereby make the following Regulations.

(1)

1994 c. 9; section 73(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

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