- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In section 51(2)(b) of the [1994 c. 9.] Finance Act 1994 (4 per cent. standard rate of insurance premium tax), for “4 per cent.” there shall be substituted “5 per cent.”
(2)Subsection (1) above has effect in relation to a premium which falls to be regarded for the purposes of Part III of the Finance Act 1994 (insurance premium tax) as received under a taxable insurance contract by an insurer on or after 1st July 1999.
(3)Subsection (1) above does not have effect in relation to a premium which—
(a)is in respect of a contract made before 1st July 1999, and
(b)falls to be regarded for the purposes of Part III of that Act as received under the contract by the insurer on a date before 1st January 2000, by virtue of regulations under section 68 of that Act (special accounting schemes).
(4)Subsection (3) above does not apply in relation to a premium which—
(a)is an additional premium under a contract,
(b)falls to be regarded for the purposes of Part III of that Act as received under the contract by the insurer on or after 1st July 1999, by virtue of regulations under section 68 of that Act, and
(c)is in respect of a risk which was not covered by the contract before 1st July 1999.
(5)In the application of sections 67A to 67C of that Act (announced increase in rate of insurance premium tax) in relation to the increase under subsection (1) above and the exception under subsection (3) above—
(a)the announcement for the purpose of sections 67A(1) and 67B(1) shall be taken to have been made on 9th March 1999,
(b)the date of the change is 1st July 1999, and
(c)the concessionary date is 1st January 2000.
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