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Changes over time for: Cross Heading: Insurance premium tax


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/07/2013.
Changes to legislation:
Finance Act 2009, Cross Heading: Insurance premium tax is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Insurance premium taxU.K.
1(1)Paragraph 1 of Schedule 7 to FA 1994 (insurance premium tax: records) is amended as follows.U.K.
(2)In sub-paragraph (3)—
(a)after “may” insert “—
(a)”, and
(b)insert at the end—
“(b)authorise the Commissioners to direct that any such records need only be preserved for a shorter period than that specified in the regulations, and
(c)authorise a direction to be made so as to apply generally or in such cases as the Commissioners may stipulate.”
(3)For sub-paragraphs (4) to (6) substitute—
“(4)A duty under the regulations to preserve records may be discharged—
(a)by preserving them in any form and by any means, or
(b)by preserving the information contained in them in any form and by any means,
subject to any conditions or exceptions specified in writing by the Commissioners.”
2U.K.In consequence of the amendment made by paragraph 1(3), in the Criminal Procedure (Consequential Provisions) (Scotland) Act 1995, in Schedule 4, omit paragraph 89(4)(a).
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