http://www.legislation.gov.uk/ukpga/1994/9/part/IIIFinance Act 1994An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1994-05-03texttext/xmlenStatute Law Database2024-05-20Expert Participation2024-02-22 Part III Insurance Premium Tax The basic provisions Insurance premium tax.481A tax, to be known as insurance premium tax, shall be charged in accordance with this Part.2The tax shall be under the care and management of the Commissioners of Customs and Excise. Charge to tax.49Tax shall be charged on the receipt of a premium by an insurer if the premium is received—aunder a taxable insurance contract, andbon or after 1st October 1994. Chargeable amount.501Tax shall be charged by reference to the chargeable amount.2For the purposes of this Part, the chargeable amount is such amount as, with the addition of the tax chargeable, is equal to the amount of the premium.3Subsections (1) and (2) above shall have effect subject to sections 69 and 69A below.<Addition ChangeId="d29p4818" CommentaryRef="c14451911"> Rate of tax.</Addition>511Tax shall be charged—aat the higher rate, in the case of a premium which is liable to tax at that rate; andbat the standard rate, in any other case.2For the purposes of this Part—athe higher rate is 20 per cent .; andbthe standard rate is 12 per cent .<Addition ChangeId="d29p4868" CommentaryRef="c14451931"> Premiums liable to tax at the higher rate.</Addition>51A1A premium received under a taxable insurance contract by an insurer is liable to tax at the higher rate if it falls within one or more of the paragraphs of Part II of Schedule 6A to this Act.2Part I of Schedule 6A to this Act shall have effect with respect to the interpretation of that Schedule.3Provision may be made by order amending Schedule 6A as it has effect for the time being.4This section is subject to section 69 below. Liability to pay tax.521Tax shall be payable by the person who is the insurer in relation to the contract under which the premium is received.2Subsection (1) above shall have effect subject to any regulations made under section 65 below.<Addition ChangeId="d29p4922" CommentaryRef="c14451951"> Certain fees to be treated as premiums under higher rate contracts.</Addition>52A1This section applies where—aat or about the time when a higher rate contract is effected, andbin connection with that contract,a fee in respect of an insurance-related service is charged by a taxable intermediary to a person who is or becomes the insured (or one of the insured) under the contract or to a person who acts for or on behalf of such a person.2Where this section applies—aa payment in respect of the fee shall be treated for the purposes of this Part as a premium received under a taxable insurance contract by an insurer, andbthat premium—ishall be treated for the purposes of this Part as so received at the time when the payment is made, andiishall be chargeable to tax at the higher rate.3Tax charged by virtue of subsection (2) above shall be payable by the taxable intermediary as if he were the insurer under the contract mentioned in paragraph (a) of that subsection.4For the purposes of this section, a contract of insurance is a “higher rate contract” if—ait is a taxable insurance contract; andbthe whole or any part of a premium received under the contract by the insurer is (apart from this section) liable to tax at the higher rate.5For the purposes of this Part a “taxable intermediary” is a person falling within subsection (6) or (6A) below who—aat or about the time when a higher rate contract is effected, andbin connection with that contract,charges a fee in respect of an insurance-related service to a person who is or becomes the insured (or one of the insured) under the contract or to a person who acts for or on behalf of such a person.6A person falls within this subsection if the higher rate contract mentioned in subsection (1) above falls within paragraph 2 or 3 of Schedule 6A to this Act (motor cars or motor cycles, or relevant goods) and the person is—awithin the meaning of the paragraph in question, a supplier of motor cars or motor cycles or, as the case may be, of relevant goods; orba person connected with a person falling within paragraph (a) above; orca person who in the course of his business pays—ithe whole or any part of the premium received under that contract, oriia fee connected with the arranging of that contract,to a person falling within paragraph (a) or (b) above.6AA person falls within this subsection if the higher rate contract mentioned in subsection (1) above falls within paragraph 4 of Schedule 6A to this Act (travel insurance) and the person is—athe insurer under that contract; orba person through whom that contract is arranged in the course of his business; orca person connected with the insurer under that contract; orda person connected with a person falling within paragraph (b) above; orea person who in the course of his business pays—ithe whole or any part of the premium received under that contract, oriia fee connected with the arranging of that contract,to a person falling within any of paragraphs (a) to (d) above.8For the purposes of this section, any question whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010 .9In this section—insurance-related service” means any service which is related to, or connected with, insurance;. . . Administration Registration of insurers.531A person who—areceives, as insurer, premiums in the course of a taxable business, andbis not registered,is liable to be registered.1AThe register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.2A person who—aat any time forms the intention of receiving, as insurer, premiums in the course of a taxable business, andbis not already receiving, as insurer, premiums in the course of another taxable business,shall notify the Commissioners of those facts.3A person who at any time—aceases to have the intention of receiving, as insurer, premiums in the course of a taxable business, andbhas no intention of receiving, as insurer, premiums in the course of another taxable business,shall notify the Commissioners of those facts.4Where a person is liable to be registered by virtue of subsection (1) above the Commissioners shall register him with effect from the time when he begins to receive premiums in the course of the business concerned; and it is immaterial whether or not he notifies the Commissioners under subsection (2) above.5Where a person—anotifies the Commissioners under subsection (3) above, andbsatisfies them of the facts there mentioned, . . .c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .the Commissioners shall cancel his registration with effect from the earliest practicable time after he ceases to receive, as insurer, premiums in the course of any taxable business.5AIn a case where—athe Commissioners are satisfied that a person has ceased to receive, as insurer, premiums in the course of any taxable business, butbhe has not notified them under subsection (3) above,they may cancel his registration with effect from the earliest practicable time after he so ceased.6For the purposes of this section regulations may make provision—aas to the time within which a notification is to be made;bas to the circumstances in which premiums are to be taken to be received in the course of a taxable business;cas to the form and manner in which any notification is to be made and as to the information to be contained in or provided with it;drequiring a person who has made a notification to notify the Commissioners if any information contained in or provided in connection with it is or becomes inaccurate;eas to the correction of entries in the register.7References in this section to receiving premiums are to receiving premiums on or after 1st October 1994.<Addition ChangeId="d29p5336" CommentaryRef="c14452041"> Registration of taxable intermediaries.</Addition>53AA1A person who—ais a taxable intermediary, andbis not registered,is liable to be registered.2The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.3A person who—aat any time forms the intention of charging taxable intermediary’s fees, andbis not already charging such fees in the course of another business,shall notify the Commissioners of those facts.4A person who at any time—aceases to have the intention of charging taxable intermediary’s fees in the course of his business, andbhas no intention of charging such fees in the course of another business of his,shall notify the Commissioners of those facts.5Where a person is liable to be registered by virtue of subsection (1) above, the Commissioners shall register him with effect from the time when he begins to charge taxable intermediary’s fees in the course of the business concerned; and it is immaterial whether or not he notifies the Commissioners under subsection (3) above.6Where a person—anotifies the Commissioners under subsection (4) above, andbsatisfies them of the facts there mentioned,the Commissioners shall cancel his registration with effect from the earliest practicable time after he ceases to charge taxable intermediary’s fees in the course of any business of his.7In a case where—athe Commissioners are satisfied that a person has ceased to charge taxable intermediary’s fees in the course of any business of his, butbhe has not notified them under subsection (4) above,they may cancel his registration with effect from the earliest practicable time after he so ceased.8For the purposes of this section regulations may make provision—aas to the time within which a notification is to be made;bas to the form and manner in which any notification is to be made and as to the information to be contained in or provided with it;crequiring a person who has made a notification to notify the Commissioners if any information contained in or provided in connection with it is or becomes inaccurate;das to the correction of entries in the register.9In this Part “taxable intermediary’s fees” means fees which, to the extent of any payment in respect of them, are chargeable to tax by virtue of section 52A above.<Addition ChangeId="d29p5497" CommentaryRef="c14452061"> Information required to keep register up to date.</Addition>53A1Regulations may make provision requiring a registrable person to notify the Commissioners of particulars which—aare of changes in circumstances relating to the registrable person or any business carried on by him,bappear to the Commissioners to be required for the purpose of keeping the register kept under section 53 or 53AA above up to date, andcare of a prescribed description.2Regulations may make provision—aas to the time within which a notification is to be made;bas to the form and manner in which a notification is to be made;crequiring a person who has made a notification to notify the Commissioners if any information contained in it is inaccurate. Accounting for tax and time for payment.54Regulations may provide that a registrable person shall—aaccount for tax by reference to such periods (accounting periods) as may be determined by or under the regulations;bmake, in relation to accounting periods, returns in such form as may be prescribed and at such times as may be so determined;cpay tax at such times and in such manner as may be so determined. Credit.551Regulations may provide that where an insurer or taxable intermediary has paid tax and all or part of the premium or taxable intermediary’s fee (as the case may be) is repaid, the insurer or taxable intermediary shall be entitled to credit of such an amount as is found in accordance with prescribed rules.2Regulations may provide that where—aby virtue of regulations made under section 68 below tax is charged in relation to a premium which is shown in the accounts of an insurer as due to him,bthat tax is paid, andcit is shown to the satisfaction of the Commissioners that the premium, or part of it, will never actually be received by or on behalf of the insurer,the insurer shall be entitled to credit of such an amount as is found in accordance with prescribed rules.3Regulations may make provision as to the manner in which an insurer or taxable intermediary is to benefit from credit, and in particular may make provision—athat an insurer or taxable intermediary shall be entitled to credit by reference to accounting periods;bthat an insurer or taxable intermediary shall be entitled to deduct an amount equal to his total credit for an accounting period from the total amount of tax due from him for the period;cthat if no tax is due from an insurer or taxable intermediary for an accounting period but he is entitled to credit for the period, the amount of the credit shall be paid to him by the Commissioners;dthat if the amount of credit to which an insurer or taxable intermediary is entitled for an accounting period exceeds the amount of tax due from him for the period, an amount equal to the excess shall be paid to him by the Commissioners;efor the whole or part of any credit to be held over to be credited for a subsequent accounting period;fas to the manner in which a person who has ceased to be registrable (whether under section 53 or section 53AA) is to benefit from credit.4Regulations under subsection (3)(c) or (d) above may provide that where at the end of an accounting period an amount is due to an insurer or taxable intermediary who has failed to submit returns for an earlier period as required by this Part, the Commissioners may withhold payment of the amount until he has complied with that requirement.5Regulations under subsection (3)(e) above may provide for credit to be held over either on the insurer’s or taxable intermediary’s application or in accordance with general or special directions given by the Commissioners from time to time.6Regulations may provide that—ano deduction or payment shall be made in respect of credit except on a claim made in such manner and at such time as may be determined by or under regulations;bpayment in respect of credit shall be made subject to such conditions (if any) as the Commissioners think fit to impose, including conditions as to repayment in specified circumstances;cdeduction in respect of credit shall be made subject to such conditions (if any) as the Commissioners think fit to impose, including conditions as to the payment to the Commissioners, in specified circumstances, of an amount representing the whole or part of the amount deducted.7Regulations may require a claim by an insurer or taxable intermediary to be made in a return required by provision made under section 54 above.8Regulations may provide that where—aall or any of the tax payable in respect of a premium or taxable intermediary’s fee has not been paid, andbthe circumstances are such that a person would be entitled to credit if the tax had been paid,prescribed adjustments shall be made as regards any amount of tax due from any person. Power to assess.561In a case where—aa person has failed to make any returns required to be made under this Part,ba person has failed to keep any documents necessary to verify returns required to be made under this Part,ca person has failed to afford the facilities necessary to verify returns required to be made under this Part, ordit appears to the Commissioners that returns required to be made by a person under this Part are incomplete or incorrect,the Commissioners may assess the amount of tax due from the person concerned to the best of their judgment and notify it to him.2Where a person has for an accounting period been paid an amount to which he purports to be entitled under regulations made under section 55 above, then, to the extent that the amount ought not to have been paid or would not have been paid had the facts been known or been as they later turn out to be, the Commissioners may assess the amount as being tax due from him for that period and notify it to him accordingly.3Where a person is assessed under subsections (1) and (2) above in respect of the same accounting period the assessments may be combined and notified to him as one assessment.4Where the person failing to make a return, or making a return which appears to the Commissioners to be incomplete or incorrect, was required to make the return as a personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to another person, subsection (1) above shall apply as if the reference to tax due from him included a reference to tax due from that other person.5An assessment under subsection (1) or (2) above of an amount of tax due for an accounting period shall not be made after the later of the following—atwo years after the end of the accounting period;bone year after evidence of facts, sufficient in the Commissioners’ opinion to justify the making of the assessment, comes to their knowledge;but where further such evidence comes to their knowledge after the making of an assessment under subsection (1) or (2) above another assessment may be made under the subsection concerned in addition to any earlier assessment.6In a case where—aas a result of a person’s failure to make a return for an accounting period the Commissioners have made an assessment under subsection (1) above for that period,bthe tax assessed has been paid but no proper return has been made for the period to which the assessment related, andcas a result of a failure to make a return for a later accounting period, being a failure by the person referred to in paragraph (a) above or a person acting in a representative capacity in relation to him, as mentioned in subsection (4) above, the Commissioners find it necessary to make another assessment under subsection (1) above,then, if the Commissioners think fit, having regard to the failure referred to in paragraph (a) above, they may specify in the assessment referred to in paragraph (c) above an amount of tax greater than that which they would otherwise have considered to be appropriate.7Where an amount has been assessed and notified to any person under subsection (1) or (2) above it shall be deemed to be an amount of tax due from him and may be recovered accordingly unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.8For the purposes of this section notification to—aa personal representative, trustee in bankruptcy, trustee in sequestration, receiver or liquidator, orba person otherwise acting in a representative capacity in relation to another person,shall be treated as notification to the person in relation to whom the person mentioned in paragraph (a) above, or the first person mentioned in paragraph (b) above, acts. Tax representatives Tax representatives.57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rights and duties of tax representatives.58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Review and appeal <Substitution ChangeId="key-38baae891b4d4043cf5dcf18a58e3e67-1506673756390" CommentaryRef="key-38baae891b4d4043cf5dcf18a58e3e67">Appeals</Substitution>591 Subject to section 60, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to the any of the following matters— athe registration or cancellation of registration of any person under this Part;bwhether tax is chargeable in respect of a premium or how much tax is chargeable;bbwhether a payment falls to be treated under section 52A(2) above as a premium received under a taxable insurance contract by an insurer and chargeable to tax at the higher rate;cwhether a person is entitled to credit by virtue of regulations under section 55 above or how much credit a person is entitled to or the manner in which he is to benefit from credit;dan assessment falling within subsection (1A) below or the amount of such an assessment;eany refusal of an application under section 63 below;fwhether a notice may be served on a person by virtue of regulations made under section 65 below;gan assessment under regulations made under section 65 below or the amount of such an assessment;hwhether a scheme established by regulations under section 68 below applies to an insurer as regards an accounting period;haa refusal of an application for an exemption under section 69C or the withdrawal of such an exemption;ithe requirement of any security under paragraph 24 of Schedule 7 to this Act or its amount;jany liability to a penalty under paragraphs 12 to 19 of Schedule 7 to this Act;kthe amount of any penalty or interest specified in an assessment under paragraph 25 of Schedule 7 to this Act;la claim for the repayment of an amount under paragraph 8 of Schedule 7 to this Act;many liability of the Commissioners to pay interest under paragraph 22 of Schedule 7 to this Act or the amount of the interest payable.1AAn assessment falls within this subsection if it is an assessment under section 56 above in respect of an accounting period in relation to which a return required to be made by virtue of regulations under section 54 above has been made.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Offer of review</Addition>59A1 HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 59 in respect of the decision.2The offer of the review must be made by notice given to P at the same time as the decision is notified to P.3This section does not apply to the notification of the conclusions of a review.<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Right to require review</Addition>59B1Any person (other than P) who has the right of appeal under section 59 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 59G.2A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Review by </Addition><Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>59C1 HMRC must review a decision if—athey have offered a review of the decision under section 59A, andbP notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.2But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 59G.3 HMRC must review a decision if a person other than P notifies them under section 59B.4 HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision.<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Extensions of time</Addition>59D1If under section 59A HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.2If under section 59B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.3If notice is given the relevant period is extended to the end of 30 days from—athe date of the notice, orbany other date set out in the notice or a further notice.4In this section “relevant period” means—athe period of 30 days referred to in—isection 59C(1)(b) (in a case falling within subsection (1)), oriisection 59B(2) (in a case falling within subsection (2)), orbif notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Review out of time</Addition>59E1This section applies if—a HMRC have offered a review of a decision under section 59A and P does not accept the offer within the time allowed under section 59C(1)(b) or 59D(3); orba person who requires a review under section 59B does not notify HMRC within the time allowed under that section or section 59D(3).2 HMRC must review the decision under section 59C if—aafter the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,b HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, andc HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.3 HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision.<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Nature of review </Addition><Abbreviation Expansion="Et cetera" xml:lang="la"><Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">etc</Addition></Abbreviation>59F1This section applies if HMRC are required to undertake a review under section 59C or 59E.2The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.3For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—aby HMRC in reaching the decision, andbby any person in seeking to resolve disagreement about the decision.4The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.5The review may conclude that the decision is to be—aupheld,bvaried, orccancelled.6 HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—aa period of 45 days beginning with the relevant date, orbsuch other period as HMRC and P, or the other person, may agree.7In subsection (6) “relevant date” means—athe date HMRC received P’s notification accepting the offer of a review (in a case falling within section 59A), orbthe date HMRC received notification from another person requiring review (in a case falling within section 59B), orcthe date on which HMRC decided to undertake the review (in a case falling within section 59E).8Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.9If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached.<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Bringing of appeals</Addition>59G1An appeal under section 59 is to be made to the appeal tribunal before—athe end of the period of 30 days beginning with—iin a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, oriiin a case where a person other than P is the appellant, the date that person becomes aware of the decision, orbif later, the end of the relevant period (within the meaning of section 59D).2But that is subject to subsections (3) to (5).3In a case where HMRC are required to undertake a review under section 59C—aan appeal may not be made until the conclusion date, andbany appeal is to be made within the period of 30 days beginning with the conclusion date.4In a case where HMRC are requested to undertake a review by virtue of section 59Eaan appeal may not be made to an appeal tribunal—iunless HMRC have notified P, or the other person, as to whether or not a review will be undertaken, andiiif HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date;bany appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;cif HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.5In a case where section 59F(8) applies, an appeal may be made at any time from the end of the period specified in section 59F(6) to the date 30 days after the conclusion date.6An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.7In this section “conclusion date” means the date of the document notifying the conclusion of the review. <Substitution ChangeId="key-197e007834898e782d4e52c024ead41a-1506673908901" CommentaryRef="key-197e007834898e782d4e52c024ead41a">Further provisions relating to appeals</Substitution>601. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Without prejudice to paragraph 13 of Schedule 7 to this Act, nothing in section 59 above shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty or interest except in so far as it is necessary to reduce it to the amount which is appropriate under paragraphs 12 to 21 of that Schedule.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Subject to subsections (4A) and (4B), where the appeal is against the decisions with respect to any of the matters mentioned in section 59(1)(b) and (d), it shall not be entertained unless the amount which HMRC have determined to be payable as tax has been paid or deposited with them.4AIn a case where the amount determined to be payable as tax has not been paid or deposited an appeal shall be entertained if—a HMRC are satisfied (on the application of the appellant), orbthe appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.4BNotwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.5Where on an appeal against a decision with respect to any of the matters mentioned in section 59(1)(d) above—ait is found that the amount specified in the assessment is less than it ought to have been, andbthe tribunal gives a direction specifying the correct amount,the assessment shall have effect as an assessment of the amount specified in the direction and that amount shall be deemed to have been notified to the appellant.6Where on an appeal under this section it is found that the whole or part of any amount paid or deposited in pursuance of subsection (4) above is not due, so much of that amount as is found not to be due shall be repaid with interest at the rate applicable under section 197 of the Finance Act 1996 .7Where on an appeal under this section it is found that the whole or part of any amount due to the appellant by virtue of regulations under section 55(3)(c) or (d) or (f) above has not been paid, so much of that amount as is found not to have been paid shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996 .8Where an appeal under this section has been entertained notwithstanding that an amount determined by HMRC to be payable as tax has not been paid or deposited and it is found on the appeal that that amount is due it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996. 8AInterest under subsection (8) shall be paid without any deduction of income tax.9On an appeal against an assessment to a penalty under paragraph 12 of Schedule 7 to this Act, the burden of proof as to the matters specified in paragraphs (a) and (b) of sub-paragraph (1) of paragraph 12 shall lie upon HMRC .10Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal) shall have effect as if—athe references to section 83 of that Act included references to section 59 above, andbthe references to value added tax included references to insurance premium tax. Review and appeal: commencement.61Sections 59 and 60 above shall come into force on such day as may be appointed by order. Miscellaneous Partnership, bankruptcy, transfer of business, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>621Regulations may make provision for determining by what persons anything required by this Part to be done by an insurer or taxable intermediary is to be done where the business concerned is carried on in partnership or by another unincorporated body.2The registration under this Part of an unincorporated body other than a partnership may be in the name of the body concerned; and in determining whether premiums are received by such a body no account shall be taken of any change in its members.3Regulations may make provision for determining by what person anything required by this Part to be done by an insurer is to be done in a case where insurance business is carried on by persons who are underwriting members of Lloyd’s and are members of a syndicate of such underwriting members.4Regulations may—amake provision for the registration for the purposes of this Part of a syndicate of underwriting members of Lloyd’s;bprovide that for purposes prescribed by the regulations no account shall be taken of any change in the members of such a syndicate;and regulations under paragraph (a) above may modify section 53 above.5As regards any case where a person carries on a business of an insurer or taxable intermediary who has died or become bankrupt or incapacitated or been sequestrated, or of an insurer or taxable intermediary which is in liquidation or receivership or administration , regulations may—arequire the person to inform the Commissioners of the fact that he is carrying on the business and of the event that has led to his carrying it on;bmake provision allowing the person to be treated for a limited time as if he were the insurer or taxable intermediary;cmake provision for securing continuity in the application of this Part where a person is so treated.6Regulations may make provision for securing continuity in the application of this Part in cases where a business carried on by a person is transferred to another person as a going concern.7Regulations under subsection (6) above may in particular provide—afor liabilities and duties under this Part of the transferor to become, to such extent as may be provided by the regulations, liabilities and duties of the transferee;bfor any right of either of them to repayment or credit in respect of tax to be satisfied by making a repayment or allowing a credit to the other;but the regulations may provide that no such provision as is mentioned in paragraph (a) or (b) of this subsection shall have effect in relation to any transferor and transferee unless an application in that behalf has been made by them under the regulations. Groups of companies.631Where under the following provisions of this section any bodies corporate are treated as members of a group, for the purposes of this Part—aany taxable business carried on by a member of the group shall be treated as carried on by the representative member,aaany business carried on by a member of the group who is a taxable intermediary shall be treated as carried on by the representative member,bthe representative member shall be taken to be the insurer in relation to any taxable insurance contract as regards which a member of the group is the actual insurer,bbthe representative member shall be taken to be the taxable intermediary in relation to any taxable intermediary’s fees as regards which a member of the group is the actual taxable intermediary,cany receipt by a member of the group of a premium under a taxable insurance contract shall be taken to be a receipt by the representative member, anddall members of the group shall be jointly and severally liable for any tax due from the representative member.2Two or more bodies corporate are eligible to be treated as members of a group if each of them falls within subsection (3) below and—aone of them controls each of the others,bone person (whether a body corporate or an individual) controls all of them, orctwo or more individuals carrying on a business in partnership control all of them.3A body falls within this subsection if it is resident in the United Kingdom or it has an established place of business in the United Kingdom.4Where an application to that effect is made to the Commissioners with respect to two or more bodies corporate eligible to be treated as members of a group, then—afrom the beginning of an accounting period they shall be so treated, andbone of them shall be the representative member,unless the Commissioners refuse the application; and the Commissioners shall not refuse the application unless it appears to them necessary to do so for the protection of the revenue.5Where any bodies corporate are treated as members of a group and an application to that effect is made to the Commissioners, then, from the beginning of an accounting period—aa further body eligible to be so treated shall be included among the bodies so treated,ba body corporate shall be excluded from the bodies so treated,canother member of the group shall be substituted as the representative member, ordthe bodies corporate shall no longer be treated as members of a group,unless the application is to the effect mentioned in paragraph (a) or (c) above and the Commissioners refuse the application.6The Commissioners may refuse an application under subsection (5)(a) or (c) above only if it appears to them necessary to do so for the protection of the revenue.7Where a body corporate is treated as a member of a group as being controlled by any person and it appears to the Commissioners that it has ceased to be so controlled, they shall, by notice given to that person, terminate that treatment from such date as may be specified in the notice.8An application under this section with respect to any bodies corporate must be made by one of those bodies or by the person controlling them and must be made not less than 90 days before the date from which it is to take effect, or at such later time as the Commissioners may allow.9For the purposes of this section a body corporate shall be taken to control another body corporate if it is empowered by statute to control that body’s activities or if it is that body’s holding company within the meaning of section 1159 of and Schedule 6 to the Companies Act 2006 ; and an individual or individuals shall be taken to control a body corporate if he or they, were he or they a company, would be that body’s holding company within the meaning of those provisions . Information, powers, penalties, etc.64Schedule 7 to this Act (which contains provisions relating to information, powers, penalties and other matters) shall have effect. Liability of insured in certain cases.651Regulations may make provision under this section with regard to any case where at any time ...the insurer— adoes not have any business establishment or other fixed establishment in the United Kingdom, andbis established in a country or territory in respect of which it appears to the Commissioners that the condition in subsection (1A) below is met.1AThe condition mentioned in subsection (1)(b) above is that there are no arrangements in relation to the country or territory relating to insurance premium tax which—ahave effect by virtue of an Order in Council under section 173 of the Finance Act 2006, andbcontain provision of a kind mentioned in subsection (2)(a) and (b) of that section.2Regulations may make provision allowing notice to be served in accordance with the regulations on—athe person who is insured under a taxable insurance contract, if there is one insured person, orbone or more of the persons who are insured under a taxable insurance contract, if there are two or more insured persons;and a notice so served is referred to in this section as a liability notice.3Regulations may provide that if a liability notice has been served in accordance with the regulations—athe Commissioners may assess to the best of their judgment the amount of any tax due in respect of premiums received by the insurer under the contract concerned after the material date and before the date of the assessment, andbthat amount shall be deemed to be the amount of tax so due.4The material date is—awhere there is one person on whom a liability notice has been served in respect of the contract, the date when the notice was served or such later date as may be specified in the notice;bwhere there are two or more persons on whom liability notices have been served in respect of the contract, the date when the last of the notices was served or such later date as may be specified in the notices.5Regulations may provide that where—aan assessment is made in respect of a contract under provision included in the regulations by virtue of subsection (3) above, andbthe assessment is notified to the person, or each of the persons, on whom a liability notice in respect of the contract has been served,the persons mentioned in subsection (6) below shall be jointly and severally liable to pay the tax assessed, and that tax shall be recoverable accordingly.6The persons are—athe person or persons mentioned in subsection (5)(b) above, andbthe insurer.7Where regulations make provision under subsection (5) above they must also provide that any provision made under that subsection shall not apply if, or to the extent that, the assessment has subsequently been withdrawn or reduced.8Regulations may make provision as to the time within which, and the manner in which, tax which has been assessed is to be paid.9Where any amount is recovered from an insured person by virtue of regulations made under this section, the insurer shall be liable to pay to the insured person an amount equal to the amount recovered; and regulations may make provision requiring an insurer to pay interest where this subsection applies.10Regulations may make provision for adjustments to be made of a person’s liability in any case where—aan assessment is made under section 56 above in relation to the insurer, andban assessment made by virtue of regulations under this section relates to premiums received (or assumed for the purposes of the assessment to be received) within a period which corresponds to any extent with the accounting period to which the assessment under section 56 relates.11Regulations may make provision as regards a case where—aan assessment made in respect of a contract by virtue of regulations under this section relates to premiums received (or assumed for the purposes of the assessment to be received) within a given period, andban amount of tax is paid by the insurer in respect of an accounting period which corresponds to any extent with that period;and the regulations may include provision for determining whether, or how much of, any of the tax paid as mentioned in paragraph (b) above is attributable to premiums received under the contract in the period mentioned in paragraph (a) above.12Regulations may—amake provision requiring the Commissioners, in prescribed circumstances, to furnish prescribed information to an insured person;bmake provision requiring any person on whom a liability notice has been served to keep records, to furnish information, or to produce documents for inspection or cause documents to be produced for inspection;cmake such provision as the Commissioners think is reasonable for the purpose of facilitating the recovery of tax from the persons having joint and several liability (rather than from the insurer alone);dmodify the effect of any provision of this Part.13Regulations may provide for an insured person to be liable to pay tax assessed by virtue of the regulations notwithstanding that he has already paid an amount representing tax as part of a premium. Directions as to amounts of premiums.661This section applies where—aanything is received by way of premium under a taxable insurance contract, andbthe amount of the premium is less than it would be if it were received under the contract in open market conditions.2The Commissioners may direct that the amount of the premium shall be taken for the purposes of this Part to be such amount as it would be if it were received under the contract in open market conditions.3A direction under subsection (2) above shall be given by notice in writing to the insurer, and no direction may be given more than three years after the time of the receipt.4Where the Commissioners make a direction under subsection (2) above in the case of a contract they may also direct that if—aanything is received by way of premium under the contract after the giving of the notice or after such later date as may be specified in the notice, andbthe amount of the premium is less than it would be if it were received under the contract in open market conditions,the amount of the premium shall be taken for the purposes of this Part to be such amount as it would be if it were received under the contract in open market conditions.5For the purposes of this section a premium is received in open market conditions if it is received—aby an insurer standing in no such relationship with the insured person as would affect the premium, andbin circumstances where there is no other contract or arrangement affecting the parties.6For the purposes of this section it is immaterial whether what is received by way of premium is money or something other than money or both.<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Rate increases: deemed date of receipt of certain premiums</Addition>66A1This section applies where a Minister of the Crown announces a proposed increase in the rate at which tax is to be charged on a premium if it is received by the insurer on or after a date specified in the announcement (“the change date”).2This section applies whether or not the announcement includes an announcement of a proposed exception from the increase (for example, for premiums in respect of risks for which the period of cover begins before the change date).3Subsection (4) applies where—aa premium under a contract of insurance is received by the insurer on or after the date of the announcement and before the change date, andbthe period of cover for the risk begins on or after the change date.4For the purposes of this Part the premium is to be taken to be received on the change date.5Subsection (6) applies where—aa premium under a contract of insurance is received by the insurer on or after the date of the announcement and before the change date,bthe period of cover for the risk—ibegins before the change date, andiiends on or after the first anniversary of the change date (“the first anniversary”), andcthe premium, or any part of it, is attributable to such of the period of cover as falls on or after the first anniversary.6For the purposes of this Part—aso much of the premium as is attributable to such of the period of cover as falls on or after the first anniversary is to be taken to be received on the change date, andbso much as is so attributable is to be taken to be a separate premium.7In determining whether the condition in subsection (3)(a) or (5)(a) is met, regulations under section 68(3) or (7) apply as they would apart from this section.8But where subsection (4) or (6) applies—athat subsection has effect despite anything in section 68 or regulations under that section, andbany regulations under section 68 have effect as if the entry made in the accounts of the insurer showing the premium as due to the insurer had been made as at the change date.9A premium treated by subsection (6) as received on the change date is not to be taken to fall within any exception, from an increase announced by the announcement, for premiums in respect of risks for which the period of cover begins before the change date.10Any attribution under this section is to be made on such basis as is just and reasonable.11In this section—increase”, in relation to the rate of tax, includes the imposition of a charge to tax by adding to the descriptions of contract which are taxable insurance contracts;Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975.<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Section 66A: exceptions and apportionments</Addition>66B1Section 66A(3) and (4) do not apply in relation to a premium if the risk to which that premium relates belongs to a class of risk as regards which the normal practice is for a premium to be received by or on behalf of the insurer before the date when cover begins.2Section 66A(5) and (6) do not apply in relation to a premium if the risk to which that premium relates belongs to a class of risk as regards which the normal practice is for cover to be provided for a period of more than twelve months.3If a contract relates to more than one risk, then in the application of section 66A(3) and (4) or 66A(5) and (6)—athe reference in section 66A(3)(b) or (5)(b) to the risk is to be read as a reference to any given risk,bso much of the premium as is attributable to any given risk is to be taken for the purposes of section 66A(3) and (4) or 66A(5) and (6) to be a separate premium relating to that risk,cthose provisions then apply separately in the case of each given risk and the separate premium relating to it, anddany further attribution required by section 66A(5) and (6) is to be made accordingly,and subsections (1) and (2) and section 66A(9) apply accordingly.4Any attribution under this section is to be made on such basis as is just and reasonable.<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Rate changes: premiums relating to more than one period of cover</Addition>66C1This section applies if any Act—amakes an amendment of section 51(2)(a) or (b) which alters the higher rate or standard rate (“the relevant rate”),bprovides for the amendment to have effect in relation to a premium falling to be regarded for the purposes of this Part as received under a taxable insurance contract by an insurer on or after a particular date (“the change date”), andcmakes provision that excepts from that amendment a premium which is in respect of a risk for which the period of cover begins before the change date.2Subsection (3) applies if a premium which is liable to tax at the relevant rate, and which falls to be regarded for the purposes of this Part as received under a taxable insurance contract by an insurer on or after the change date, is—apartly in respect of a risk for which the period of cover begins before the change date, andbpartly in respect of a risk for which the period of cover begins on or after that date.3So much of the premium as is attributable to the risk for which the period of cover begins on or after the change date is to be treated for the purposes of this Part and the provision mentioned in subsection (1)(c) as a separate premium.4Where a premium is in respect of a relevant rate matter and also a matter that is not a relevant rate matter—afor the purposes of the provision mentioned in subsection (1)(c), the premium is to be treated as in respect of a risk for which the period of cover begins before the change date if the part of it attributable to the relevant rate matter is in respect of such a risk, andbthe reference in subsection (2) to a premium which is liable to tax at the relevant rate is to be read as a reference to so much of the premium as is attributable to the relevant rate matter (and subsection (3) is to be read accordingly).5If premiums of any description are excluded from the exception mentioned in subsection (1)(c), nothing in subsections (2) to (4) applies to a premium of that description.6Nothing in subsection (4) applies to an excepted premium (within the meaning given by section 69A).7Any attribution under this section is to be made on such basis as is just and reasonable.8In this section a “relevant rate matter” means—awhere the relevant rate is the standard rate, a standard rate matter as defined by section 69(12)(c);bwhere the relevant rate is the higher rate, a higher rate matter as defined by section 69(12)(d).9In subsection (1) the reference to any Act includes a resolution which has statutory effect under the Provisional Collection of Taxes Act 1968. Deemed date of receipt of certain premiums.67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Announced increase in rate of tax: certain premiums treated as received on date of increase.67A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Announced increase in rate of tax: certain contracts treated as made on date of increase.67B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Announced increase in rate of tax: exceptions and apportionments.67C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special accounting schemes.681Regulations may make provision establishing a scheme in accordance with the following provisions of this section; and in this section “a relevant accounting period”, in relation to an insurer, means an accounting period as regards which the scheme applies to the insurer.2Regulations may provide that if an insurer notifies the Commissioners that the scheme should apply to him as regards accounting periods beginning on or after a date specified in the notification and prescribed conditions are fulfilled, then, subject to any provision made under subsection (9) below, the scheme shall apply to the insurer as regards accounting periods beginning on or after that date.3Regulations may provide that where—aan entry is made in the accounts of an insurer showing a premium under a taxable insurance contract as due to him, andbthe entry is made as at a particular date which falls within a relevant accounting period,then (whether or not that date is one on which the premium is actually received by the insurer or on which the premium would otherwise be treated for the purposes of this Part as received by him) the premium shall for the purposes of this Part be taken to be received by the insurer on that date or, in prescribed circumstances, to be received by him on a different date determined in accordance with the regulations.4Where regulations make provision under subsection (3) above they may also provide that, for the purposes of this Part, the amount of the premium shall be taken to be the amount which the entry in the accounts treats as its amount.5Regulations may provide that provision made under subsections (3) and (4) above shall apply even if the premium, or part of it, is never actually received by the insurer or on his behalf; and the regulations may include provision that, where the premium is never actually received because the contract under which it would have been received is never entered into or is terminated, the premium is nonetheless to be taken for the purposes of this Part to be received under a taxable insurance contract.6Regulations may provide that any provision made under subsection (4) above shall be subject to any directions made under section 66 above.7Regulations may provide that where a premium is treated as received on a particular date by virtue of provision made under subsection (3) above and there is another date on which the premium—ais actually received by the insurer, orbwould, apart from the regulations, be treated for the purposes of this Part as received by him,the premium shall be taken for the purposes of this Part not to be received by him on that other date.8Regulations may provide that provision made under subsection (7) above shall apply only to the extent that there is no excess of the actual amount of the premium over the amount which, by virtue of regulations under this section or of a direction under section 66 above, is to be taken for the purposes of this Part to be its amount; and the regulations may include provision that where there is such an excess, the excess amount shall be taken for the purposes of this Part to be a separate premium and to be received by the insurer on a date determined in accordance with the regulations.9Regulations may provide that if a notification has been given in accordance with provision made under subsection (2) above and subsequently—athe insurer gives notice to the Commissioners that the scheme should not apply to him as regards accounting periods beginning on or after a date specified in the notice, orbthe Commissioners give notice to the insurer that the scheme is not to apply to him as regards accounting periods beginning on or after a date specified in the notice,then, if prescribed conditions are fulfilled, the scheme shall not apply to the insurer as regards an accounting period beginning on or after the date specified in the notice mentioned in paragraph (a) or (b) above unless the circumstances are such as may be prescribed.10Regulations may include provision—aenabling an insurer to whom the scheme applies as regards an accounting period to account for tax due in respect of that period on the assumption that the scheme will apply to him as regards subsequent accounting periods;bdesigned to secure that, where the scheme ceases to apply to an insurer, any tax which by virtue of provision made under paragraph (a) above has not been accounted for is accounted for and paid.11Regulations may provide that where—aan entry in the accounts of an insurer shows a premium as due to him,bthe entry is made as at a date falling before 1st October 1994,ctax in respect of the receipt of the premium would, apart from the regulations, be charged by reference to a date (whether or not the date on which the premium is actually received by the insurer) falling on or after 1st October 1994,dthe date by reference to which tax would be charged falls within a relevant accounting period, andeprescribed conditions are fulfilled,the premium, or such part of it as may be found in accordance with prescribed rules, shall be taken for the purposes of this Part to have been received by the insurer before 1st October 1994.12Without prejudice to subsection (13) below, regulations may include provision modifying any provision made under this section so as to secure the effective operation of the provision in a case where a premium consists wholly or partly of anything other than money.13Regulations may modify the effect of any provision of this Part.14The reference in subsection (3)(a) above to a premium under a taxable insurance contract includes a reference to anything that, although not actually received by or on behalf of the insurer, would be such a premium if it were so received.<Addition ChangeId="d29p8084" CommentaryRef="c14453541"> Charge to tax where different rates of tax apply.</Addition>691This section applies for the purpose of determining the chargeable amount in a case where a contract provides cover falling within any one of the following paragraphs, that is to say—acover for one or more exempt matters,bcover for one or more standard rate matters, orccover for one or more higher rate matters,and also provides cover falling within another of those paragraphs.1ABut this section does not apply for the purpose of determining the chargeable amount in relation to an excepted premium (as to which see section 69A).2In the following provisions of this section “the non-exempt premium” means the difference between—athe amount of the premium; andbsuch part of the premium as is attributable to any exempt matter or matters or, if no part is so attributable, nil.3If the contract provides cover for one or more exempt matters and also provides cover for either—aone or more standard rate matters, orbone or more higher rate matters,the chargeable amount is such amount as, with the addition of the tax chargeable at the standard rate or (as the case may be) the higher rate, is equal to the non-exempt premium.4If the contract provides cover for both—aone or more standard rate matters, andbone or more higher rate matters,the higher rate element and the standard rate element shall be found in accordance with the following provisions of this section.5For the purposes of this section—athe higher rate element” is such portion of the non-exempt premium as is attributable to the higher rate matters (including tax at the higher rate); andbthe standard rate element” is the difference between—ithe non-exempt premium; andiithe higher rate element.6In a case falling within subsection (4) above, tax shall be charged separately—aat the standard rate, by reference to the standard rate chargeable amount, andbat the higher rate, by reference to the higher rate chargeable amount,and the tax chargeable in respect of the premium is the aggregate of those amounts of tax.7For the purposes of this section—the higher rate chargeable amount” is such amount as, with the addition of the tax chargeable at the higher rate, is equal to the higher rate element;the standard rate chargeable amount” is such amount as, with the addition of the tax chargeable at the standard rate, is equal to the standard rate element.8References in this Part to the chargeable amount shall, in a case falling within subsection (4) above, be taken as referring separately to the standard rate chargeable amount and the higher rate chargeable amount.9In applying subsection (2)(b) above, any amount that is included in the premium as being referable to tax (whether or not the amount corresponds to the actual amount of tax payable in respect of the premium) shall be taken to be wholly attributable to the non-exempt matter or matters.10In applying subsection (5)(a) above, any amount that is included in the premium as being referable to tax at the higher rate (whether or not the amount corresponds to the actual amount of tax payable at that rate in respect of the premium) shall be taken to be wholly attributable to the higher rate element.11Subject to subsections (9) and (10) above, any attribution under subsection (2)(b) or (5)(a) above shall be made on such basis as is just and reasonable.12For the purposes of this section—aan “exempt matter” is any matter such that, if it were the only matter for which the contract provided cover, the contract would not be a taxable insurance contract;ba “non-exempt matter” is a matter which is not an exempt matter;ca “standard rate matter” is any matter such that, if it were the only matter for which the contract provided cover, tax at the standard rate would be chargeable on the chargeable amount;da “higher rate matter” is any matter such that, if it were the only matter for which the contract provided cover, tax at the higher rate would be chargeable on the chargeable amount.13If the contract relates to a lifeboat and lifeboat equipment, the lifeboat and the equipment shall be taken together in applying this section.14For the purposes of this section “lifeboat” and “lifeboat equipment” have the same meaning as in paragraph 6 of Schedule 7A to this Act.<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Part-exempt contracts: excepted premiums</Addition>69A1Where—aan insurer at any time (“the relevant time”) receives a premium under a part-exempt contract, andbthe conditions in subsection (2) are met,the chargeable amount in relation to the premium is nil.2The conditions are that—athe relevant total is £500,000 or less, andb10% or less of the relevant total is attributable to any non-exempt matter or matters.3For this purpose “the relevant total” is the total of—athe amount of the premium,bthe amount of any other premium received by the insurer under the contract at or before the relevant time, andcthe amount of any premium that, at the relevant time, the insurer has a present or future right to receive under the contract.4In applying subsection (2)(b), any amount that is included in a premium as being referable to tax (whether or not the amount corresponds to the actual amount of tax payable in respect of the premium) shall be taken to be wholly attributable to a non-exempt matter.5Subject to that, any attribution under subsection (2)(b) is to be made on such basis as is just and reasonable.6For the purposes of this section—aan “exempt matter” is any matter such that, if it were the only matter for which the contract provided cover, the contract would not be a taxable insurance contract, andba “non-exempt matter” is a matter which is not an exempt matter.7In this Part—“excepted premium” means a premium under an insurance contract in relation to which, by virtue of subsection (1), the chargeable amount is nil;“part-exempt contract” means an insurance contract that provides–cover for one or more exempt matters, andcover for one or more non-exempt matters.<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Treatment of excepted premiums where limits breached after receipt</Addition>69B1This section applies if—aan insurer at any time—ireceives a premium under a part-exempt contract that is not an excepted premium, oriiacquires a present or future right to receive a premium under a part-exempt contract that, on receipt, will not be an excepted premium,bone or more excepted premiums were previously received by the insurer under the contract, andcthis section has not already applied in relation to the contract.2The insurer is deemed for the purposes of this Part to have received, at the time mentioned in subsection (1)(a), premiums under the contract of the same amounts, and attributable to the same matters, as the excepted premiums mentioned in subsection (1)(b).<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Part-exempt contracts: exemption from requirement to make returns</Addition>69C1If the condition in subsection (2) is met, a registrable person may apply in writing to the Commissioners for an exemption under this section.2The condition is that the person has not received, and does not expect to receive, at any time after the beginning of a specified accounting period, any premium under a taxable insurance contract that is not an excepted premium.3In subsection (2) “specified” means specified in the application.4The application must contain such information as the Commissioners may direct.5The Commissioners must grant the application unless it appears to them that the condition in subsection (2) is not met.6Where an exemption has effect the applicant—ais exempt from any requirement imposed under section 54 to make returns in relation to the accounting period specified in the application or subsequent accounting periods, andbmust ensure that any records that the applicant is required to keep by virtue of paragraph 1(1) of Schedule 7 are, so far as they relate to premiums received, kept in a form enabling records relating to excepted premiums to be readily distinguished from records relating to other premiums.<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Withdrawal of exemption</Addition>69D1The Commissioners may by notice withdraw an exemption if it appears to them that—athe condition in section 69C(2) is no longer met, orbthe person is not keeping, or has not kept, records as required by section 69C(6)(b).2Where an exemption is withdrawn under subsection (1), the exemption ceases to have effect in relation to the accounting period in which the notice is given and subsequent accounting periods.3If, during an accounting period in relation to which an exemption has effect, a person receives a premium under a taxable insurance contract that is not an excepted premium, the exemption ceases to have effect in relation to that and subsequent accounting periods.4References in this section to an exemption are to an exemption granted under section 69C. Supplementary Interpretation: taxable insurance contracts.701Subject to subsection (1A) below, any contract of insurance is a taxable insurance contract.1AA contract is not a taxable insurance contract if it falls within one or more of the paragraphs of Part I of Schedule 7A to this Act.1BPart II of Schedule 7A to this Act (interpretation of certain provisions of Part I) shall have effect.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11This section has effect subject to section 71 below.12This section and section 71 below have effect for the purposes of this Part. Taxable insurance contracts: power to change definition.711Provision may be made by order that—aa contract of insurance that would otherwise not be a taxable insurance contract shall be a taxable insurance contract if it falls within a particular description;ba contract of insurance that would otherwise be a taxable insurance contract shall not be a taxable insurance contract if it falls within a particular description.2A description referred to in subsection (1) above may be by reference to the nature of the insured or by reference to such other factors as the Treasury think fit.3Provision under this section may be made in such way as the Treasury think fit, and in particular may be made by amending this Part.4An order under this section may amend or modify the effect of section 69 above in such way as the Treasury think fit. Interpretation: premium.721In relation to a taxable insurance contract, a premium is any payment received under the contract by the insurer, and in particular includes any payment wholly or partly referable to—aany risk,bcosts of administration,ccommission,dany facility for paying in instalments or making deferred payment (whether or not payment for the facility is called interest), oretax.1AWhere an amount is charged to the insured by any person in connection with a taxable insurance contract, any payment in respect of that amount is to be regarded as a payment received under that contract by the insurer unless—athe payment is chargeable to tax at the higher rate by virtue of section 52A above; orbthe amount is charged under a separate contract and is identified in writing to the insured as a separate amount so charged.1AAA contract (“the relevant contract”) is not to be regarded as a separate contract for the purposes of subsection (1A) above if conditions A to D are met.1ABCondition A is that the insured is an individual (“I”) and enters into the taxable insurance contract in a personal capacity.1ACCondition B is that I—ais required to enter into the relevant contract by, or as a condition of entering into, the taxable insurance contract, orbwould be unlikely to enter into the relevant contract without also entering into the taxable insurance contract.1ADCondition C is that—athe amount charged to I under the relevant contract in respect of any particular services is not open to negotiation by I, orbthe other terms on which particular services are to be provided to I under the relevant contract are not open to such negotiation.1AECondition D is that the amount charged to I under the taxable insurance contract is arrived at without a comprehensive assessment having been undertaken of the individual circumstances of I which might affect the level of risk.1BWhere—aan amount is charged (to the insured or any other person) in respect of the acquisition of a right (whether of the insured or any other person) to require the insurer to provide, or offer to provide, any of the cover included in a taxable insurance contract, andbany payment in respect of that amount is not regarded as a payment received under that contract by the insurer by virtue of subsection (1A) above,the payment is to be regarded as a payment received under that contract by the insurer unless it is chargeable to tax at the higher rate by virtue of section 52A above.2A premium may consist wholly or partly of anything other than money, and references to payment in subsection (1) above shall be construed accordingly.3Where a premium is to any extent received in a form other than money, its amount shall be taken to be—aan amount equal to the value of whatever is received in a form other than money, orbif money is also received, the aggregate of the amount found under paragraph (a) above and the amount received in the form of money.4The value to be taken for the purposes of subsection (3) above is open market value at the time of the receipt by the insurer.5The open market value of anything at any time shall be taken to be an amount equal to such consideration in money as would be payable on a sale of it at that time to a person standing in no such relationship with any person as would affect that consideration.6Where (apart from this subsection) anything received under a contract by the insurer would be taken to be an instalment of a premium, it shall be taken to be a separate premium.7Where anything is received by any person on behalf of the insurer—ait shall be treated as received by the insurer when it is received by the other person, andbthe later receipt of the whole or any part of it by the insurer shall be disregarded.7AWhere any person is authorised by or on behalf of an employee to deduct from anything due to the employee under his contract of employment an amount in respect of a payment due under a taxable insurance contract, subsection (7) above shall not apply to the receipt on behalf of the insurer by the person so authorised of the amount deducted.8In a case where—aa payment under a taxable insurance contract is made to a person (the intermediary) by or on behalf of the insured, andbthe whole or part of the payment is referable to commission to which the intermediary is entitled,in determining for the purposes of subsection (7) above whether, or how much of, the payment is received by the intermediary on behalf of the insurer any of the payment that is referable to that commission shall be regarded as received by the intermediary on behalf of the insurer notwithstanding the intermediary’s entitlement.8AWhere, by virtue of subsection (7A) above, subsection (7) above does not apply to the receipt of an amount by a person and the whole or part of the amount is referable to commission to which he is entitled—aif the whole of the amount is so referable, the amount shall be treated as received by the insurer when it is deducted by that person; andbotherwise, the part of the amount that is so referable shall be treated as received by the insurer when the remainder of the payment concerned is or is treated as received by him.9References in subsection (8) above to a payment include references to a payment in a form other than money.9AProvision may be made by order amending subsections (1AA) to (1AE) above.10This section has effect for the purposes of this Part. Interpretation: other provisions.731Unless the context otherwise requires—accounting period” shall be construed in accordance with section 54 above;appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal; ;authorised person” means any person acting under the authority of the Commissioners;the Commissioners” means the Commissioners of Customs and Excise;conduct” includes any act, omission or statement; “excepted premium” has the meaning given by section 69A(7) above; the higher rate” shall be construed in accordance with section 51 above; HMRC” means Her Majesty’s Revenue and Customs; insurance business” means a business which consists of or includes the provision of insurance;insurer” means a person or body of persons (whether incorporated or not) carrying on insurance business;legislation relating to insurance premium tax” means this Part (as defined by subsection (9) below), any other enactment (whenever passed) relating to insurance premium tax, and any subordinate legislation made under any such enactment; “part-exempt contract” has the meaning given by section 69A(7) above; prescribed” means prescribed by an order or regulations under this Part;the standard rate” shall be construed in accordance with section 51 above;tax” means insurance premium tax;...taxable business” means a business which consists of or includes the provision of insurance under taxable insurance contracts;taxable insurance contract” shall be construed in accordance with section 70 above.taxable intermediary” shall be construed in accordance with section 52A above;taxable intermediary’s fees” has the meaning given by section 53AA(9) above.2A risk is situated in the United Kingdom if, by virtue of section 96A(3) of the Insurance Companies Act 1982, it is situated in the United Kingdom for the purposes of that Act.3Subject to subsection (3A) below, a registrable person is a person who—ais registered under section 53 above, orbis liable to be registered under that section.3AReferences in sections 53A and 54 above and paragraphs 1, 9 and 12 of Schedule 7 to this Act to a registrable person include a reference to a person who—ais registered under section 53AA above; orbis liable to be registered under that section.4A commercial ship is a ship which is—aof a gross tonnage of 15 tons or more, andbnot designed or adapted for use for recreation or pleasure.5A commercial aircraft is an aircraft which is—aof a weight of 8,000 kilogrammes or more, andbnot designed or adapted for use for recreation or pleasure.6A lifeboat is a vessel used or to be used solely for rescue or assistance at sea; and lifeboat equipment is anything used or to be used solely in connection with a lifeboat.7Foreign or international railway rolling stock is railway rolling stock used principally for journeys taking place wholly or partly outside the United Kingdom.8Goods in foreign or international transit are goods in transit where their carriage—abegins and ends outside the United Kingdom,bbegins outside but ends in the United Kingdom, orcends outside but begins in the United Kingdom.9A reference to this Part includes a reference to any order or regulations made under it and a reference to a provision of this Part includes a reference to any order or regulations made under the provision, unless otherwise required by the context or any order or regulations.10This section has effect for the purposes of this Part. Orders and regulations.741The power to make an order under section 61 above shall be exercisable by the Commissioners, and the power to make an order under any other provision of this Part shall be exercisable by the Treasury.2Any power to make regulations under this Part shall be exercisable by the Commissioners.3Any power to make an order or regulations under this Part shall be exercisable by statutory instrument.4An order under section 51A , 71 or 72 above shall be laid before the House of Commons; and unless it is approved by that House before the expiration of a period of 28 days beginning with the date on which it was made it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under the order or to the making of a new order.5In reckoning any such period as is mentioned in subsection (4) above no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than four days.6A statutory instrument containing an order or regulations under this Part (other than an order under section 51A , 71 or 72 above) shall be subject to annulment in pursuance of a resolution of the House of Commons.6ARegulations under this Part making provision as to the form and manner in which a notification is to be made, or as to the information to be contained in or provided with a notification, may make such provision by reference to a notice published by the Commissioners from time to time.7Any power to make an order or regulations under this Part—amay be exercised as regards prescribed cases or descriptions of case;bmay be exercised differently in relation to different cases or descriptions of case.8An order or regulations under this Part may include such supplementary, incidental, consequential or transitional provisions as appear to the Treasury or the Commissioners (as the case may be) to be necessary or expedient.9No specific provision of this Part about an order or regulations shall prejudice the generality of subsections (6A) to (8) above.Words in s. 23(3) substituted (19.3.1997 with effect as mentioned in s. 24 of the amending Act) by 1997 c. 16, s. 23(2)S. 51 substituted (19.3.1997 with effect as mentioned in s. 24 of the amending Act) by 1997 c. 16, s. 21(1)S. 51A inserted (19.3.1997 with effect as mentioned in s. 24 of the amending Act) by 1997 c. 16, s. 22(1)s. 52A inserted (19.3.1997 with effect as mentioned in s. 25(2) of the amending Act) by 1997 c. 16, s. 25(1)(2)Words in s. 52A(5) inserted (31.7.1998 with effect as mentioned in s. 147(5) of the amending Act) by 1998 c. 36, s. 147(2) (with Sch. 18 para. 6(3))S. 52A(6)(6A) substituted for s. 52A(6)(7) (31.7.1998 with effect as mentioned in s. 147(5) of the amending Act) by 1998 c. 36, s. 147(3) (with Sch. 18 para. 6(3))Definition in s. 52A(9) repealed (31.7.1998 with effect as mentioned in s. 147(5) of the repealing Act) by 1998 c. 36, ss. 147(4), 165, Sch. 27 Pt. V(1), Note (with Sch. 18 para. 6(3))S. 53(1A) inserted (1.5.1995) by 1995 c. 4, s. 34, Sch. 5 para. 3Word after s. 53(5)(a) inserted (1.5.1995 with application as mentioned in Sch. 5 para. 2(4) of the amending Act) by 1995 c. 4, s. 34, Sch. 5 para. 2(2)(a)S. 53(5)(c) and the word immediately preceding it repealed (1.5.1995 with application as mentioned in Sch. 5 para. 2(4) of the repealing Act) by 1995 c. 4, ss. 34, 162, Sch. 5 para. 2(2)(b), Sch. 29 Pt. VII, NoteS. 53(5A) inserted (1.5.1995) by 1995 c. 4, s. 34, Sch. 5 para. 2(3)S. 53AA inserted after s. 53 (19.3.1997) by 1997 c. 16, s. 26S. 53A inserted (1.5.1995) by 1995 c. 4, s. 34, Sch. 5, para. 4Words in s. 53A inserted (19.3.1997) by 1997 c. 16, s. 27(2)Words in s. 55 inserted (19.3.1997) by 1997 c. 16, s. 27(3)(a)Words in s. 55(1) inserted (19.3.1997) by 1997 c. 16, s. 27(3)(b)Words in s. 55(3)(f) inserted (19.3.1997) by 1997 c. 16, s. 27(3)(c)Words in s. 55(5) inserted (19.3.1997) by 1997 c. 16, s. 27(3)(d)Words in s. 55(8)(a) inserted (19.3.1997) by 1997 c. 16, s. 27(3)(e)S. 59 wholly in force at 1.10.1994 by S.I. 1994/1773, art. 2S. 59 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 para. 19(2)S. 59(1)(bb) inserted (19.3.1997) by 1997 c. 16, s. 27(6)Words in s. 59(1)(d) substituted (1.5.1995 with application as mentioned in Sch. 5 para. 5(4) of the amending Act) by 1995 c. 4, s. 34, Sch. 5 para. 5(2)S. 59(1A) inserted (1.5.1995 with application as mentioned in Sch. 5 para. 5(4) of the amending Act) by 1995 c. 4, s. 34, Sch. 5 para. 5(3)S. 60 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 para. 19(2)S. 60 wholly in force at 1.10.1994 by S.I. 1994/1773, art. 2S. 61 power exercised: 1.10.1994 appointed by S.I. 1994/1773, art. 2Words in s. 62(1)(5) inserted (19.3.1997) by 1997 c. 16, s. 27(7)S. 63(1)(aa) inserted (19.3.1997) by 1997 c. 16, s. 27(8)(a)S. 63(1)(bb) inserted (19.3.1997) by 1997 c. 16, s. 27(8)(b)1985 c. 6. S. 69 substituted (19.3.1997) by 1997 c. 16, s. 23(1)Words in s. 70(1) substituted (1.10.1994) by S.I. 1994/1698, art. 4(a)S. 70(1A)(1B) inserted (1.10.1994) by S.I. 1994/1698, art. 4(b)S. 70(2)-(10) deleted (1.10.1994) by S.I. 1994/1698, art. 4(c)S. 72(1A) inserted (19.3.1997 with effect as mentioned in s. 28(2) of the amending Act) by 1997 c. 16, s. 28(1)S. 72(7A) inserted (19.3.1997 with effect as mentioned in s. 30(3) of the amending Act) by 1997 c. 16, s. 30(1)S. 72(8A) inserted (19.3.1997 with effect as mentioned in s. 30(3) of the amending Act) by 1997 c. 16, s. 30(2)Definitions in s. 73(1) inserted (19.3.1997 with effect as mentioned in s. 24 of the amending Act) by 1997 c. 16, s. 21(2)Definition in s. 73(1) inserted (1.5.1995) by 1995 c. 4, s. 34, Sch. 5 para. 6Definitions in s. 73(1) inserted (19.3.1997) by 1997 c. 16, s. 27(9)1982 c. 50. Words in s. 73(3) inserted (19.3.1997) by 1997 c. 16, s. 27(10)S. 73(3A) inserted (19.3.1997) by 1997 c. 16, s. 27(10)Word in s. 62(5) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 23 (with art. 6)S. 72(1B) inserted (19.7.2007 with effect in accordance with s. 101(2) of the amending Act) by Finance Act 2007 (c. 11), s. 101(1)S. 57 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(a)S. 58 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(a)Words in s. 65(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(b)Words in s. 65(1) substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 143(2)Words in s. 73(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(c)S. 59 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 205(2) (with Sch. 3 paras. 2-4)S. 60 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(2) (with Sch. 3 paras. 2-4)Ss. 59A-59G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 206Words in s. 59(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 205(3) (with Sch. 3 paras. 2-4)S. 59(2)-(8) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 205(4)S. 60(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(3) (with Sch. 3 paras. 2-4)Words in s. 60(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(4) (with Sch. 3 paras. 2-4)S. 60(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(5) (with Sch. 3 paras. 2-4)S. 60(4)-(4B) substituted for s. 60(4) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(6) (with Sch. 3 paras. 2-4)Words in s. 60(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(7) (with Sch. 3 paras. 2-4, 9(2)(b))Words in s. 60(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(8) (with Sch. 3 paras. 2-4, 9(2)(b))Word in s. 60(8) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(9)(a) (with Sch. 3 paras. 2-4, 9(2)(b))Words in s. 60(8) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(9)(b) (with Sch. 3 paras. 2-4, 9(2)(b))S. 60(8A) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(10) (with Sch. 3 paras. 2-4)Word in s. 60(9) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(11) (with Sch. 3 paras. 2-4)S. 60(10) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(12) (with Sch. 3 paras. 2-4)Words in s. 73(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 208(2)(a)Words in s. 73(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 208(2)(b)Words in s. 63(9) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(b)Words in s. 52A(8) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 281 (with Sch. 2)S. 72(1AA)-(1AE) inserted (8.4.2010) (with effect in accordance with s. 51(6) of the amending Act) by Finance Act 2010 (c. 13), s. 51(3)S. 72(9A) inserted (8.4.2010) by Finance Act 2010 (c. 13), s. 51(4)Words in s. 74(4) substituted (8.4.2010) by Finance Act 2010 (c. 13), s. 51(5)Words in s. 74(6) substituted (8.4.2010) by Finance Act 2010 (c. 13), s. 51(5)Words in s. 51(2)(a) substituted (27.7.2010 with effect as mentioned in s. 4(2) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), s. 4(1)(a)Ss. 69A-69D inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 2(5)Words in s. 50(3) substituted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 2(2)S. 59(1)(ha) inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 2(3)S. 69(1A) inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 2(4)Words in s. 73(1) inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 2(6)S. 59G(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 3 (with art. 1(3))Ss. 66A-66C inserted (with effect in accordance with s. 18(4) of the amending Act) by Finance Act 2017 (c. 10), s. 18(2)Ss. 67A-67C omitted (with effect in accordance with s. 18(4) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 18(3)(b) (with s. 18(5))Words in s. 51(2)(b) substituted (with effect in accordance with s. 17(2)-(5) of the amending Act) by Finance Act 2017 (c. 10), s. 17(1)S. 67 omitted (27.4.2017) by virtue of Finance Act 2017 (c. 10), s. 18(3)(a)S. 65(1A) substituted for s. 65(1A)(1B) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 8, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9S. 74(6A) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 337(a)Words in s. 74(9) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 337(b)
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<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/1994-05-03" title="1994-05-03"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/1994-10-01" title="1994-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/1995-05-01" title="1995-05-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/1996-11-26" title="1996-11-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/1997-03-19" title="1997-03-19"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/1998-07-31" title="1998-07-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/1999-07-27" title="1999-07-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2001-12-01" title="2001-12-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2003-09-15" title="2003-09-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2007-07-19" title="2007-07-19"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2008-07-21" title="2008-07-21"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2009-04-01" title="2009-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2009-10-01" title="2009-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2010-04-01" title="2010-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2010-04-08" title="2010-04-08"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2010-07-27" title="2010-07-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2012-03-01" title="2012-03-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2014-06-01" title="2014-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2015-11-18" title="2015-11-18"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2016-09-15" title="2016-09-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2017-04-27" title="2017-04-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2020-12-17" title="2020-12-17"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2020-12-31" title="2020-12-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/part/III/2023-07-11" title="2023-07-11"/>
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<Number>Part III</Number>
<Title> Insurance Premium Tax</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/III/crossheading/the-basic-provisions" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/III/crossheading/the-basic-provisions" NumberOfProvisions="7" id="part-III-crossheading-the-basic-provisions" RestrictExtent="E+W+S+N.I." RestrictStartDate="2017-04-27">
<Title> The basic provisions</Title>
<P1group RestrictStartDate="1994-05-03">
<Title> Insurance premium tax.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/48" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/48" id="section-48">
<Pnumber>48</Pnumber>
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<Pnumber>1</Pnumber>
<P2para>
<Text>A tax, to be known as insurance premium tax, shall be charged in accordance with this Part.</Text>
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</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/48/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/48/2" id="section-48-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The tax shall be under the care and management of the Commissioners of Customs and Excise.</Text>
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<P1group RestrictStartDate="1994-05-03">
<Title> Charge to tax.</Title>
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<Pnumber>49</Pnumber>
<P1para>
<Text>Tax shall be charged on the receipt of a premium by an insurer if the premium is received—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>under a taxable insurance contract, and</Text>
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<Pnumber>b</Pnumber>
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<Title> Chargeable amount.</Title>
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<Pnumber>50</Pnumber>
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<Pnumber>1</Pnumber>
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<Pnumber>2</Pnumber>
<P2para>
<Text>For the purposes of this Part, the chargeable amount is such amount as, with the addition of the tax chargeable, is equal to the amount of the premium.</Text>
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<Pnumber>3</Pnumber>
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<Text>
<Addition ChangeId="d29p4812" CommentaryRef="c14451891">Subsections (1) and (2)</Addition>
above shall have effect subject to
<Substitution ChangeId="key-c5f4e184029eb35dad1c7797ec0be860-1507024160113" CommentaryRef="key-c5f4e184029eb35dad1c7797ec0be860">sections 69 and 69A</Substitution>
below.
</Text>
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<Title>
<Addition ChangeId="d29p4818" CommentaryRef="c14451911"> Rate of tax.</Addition>
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</Text>
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<Pnumber>
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<Addition ChangeId="d29p4818" CommentaryRef="c14451911">at the higher rate, in the case of a premium which is liable to tax at that rate; and</Addition>
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<Pnumber>
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<P3para>
<Text>
<Addition ChangeId="d29p4818" CommentaryRef="c14451911">the higher rate is </Addition>
<Addition ChangeId="d29p4818" CommentaryRef="c14451911">
<Substitution ChangeId="key-1730c739148465a5dd50acfc954545de-1506950828842" CommentaryRef="key-1730c739148465a5dd50acfc954545de">20 per cent</Substitution>
</Addition>
<Addition ChangeId="d29p4818" CommentaryRef="c14451911"> .; and</Addition>
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<Addition ChangeId="d29p4818" CommentaryRef="c14451911">the standard rate is </Addition>
<Addition ChangeId="d29p4818" CommentaryRef="c14451911">
<Substitution ChangeId="key-08be5d406988e07734eb38400625fecd-1554293925262" CommentaryRef="key-08be5d406988e07734eb38400625fecd">12 per cent</Substitution>
</Addition>
<Addition ChangeId="d29p4818" CommentaryRef="c14451911"> .</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1997-03-19">
<Title>
<Addition ChangeId="d29p4868" CommentaryRef="c14451931"> Premiums liable to tax at the higher rate.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/51A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/51A" id="section-51A">
<Pnumber>
<Addition ChangeId="d29p4868" CommentaryRef="c14451931">51A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/51A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/51A/1" id="section-51A-1">
<Pnumber>
<Addition ChangeId="d29p4868" CommentaryRef="c14451931">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4868" CommentaryRef="c14451931">A premium received under a taxable insurance contract by an insurer is liable to tax at the higher rate if it falls within one or more of the paragraphs of Part II of Schedule 6A to this Act.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/51A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/51A/2" id="section-51A-2">
<Pnumber>
<Addition ChangeId="d29p4868" CommentaryRef="c14451931">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4868" CommentaryRef="c14451931">Part I of Schedule 6A to this Act shall have effect with respect to the interpretation of that Schedule.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/51A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/51A/3" id="section-51A-3">
<Pnumber>
<Addition ChangeId="d29p4868" CommentaryRef="c14451931">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4868" CommentaryRef="c14451931">Provision may be made by order amending Schedule 6A as it has effect for the time being.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/51A/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/51A/4" id="section-51A-4">
<Pnumber>
<Addition ChangeId="d29p4868" CommentaryRef="c14451931">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4868" CommentaryRef="c14451931">This section is subject to section 69 below.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1994-05-03">
<Title> Liability to pay tax.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52" id="section-52">
<Pnumber>52</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52/1" id="section-52-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Tax shall be payable by the person who is the insurer in relation to the contract under which the premium is received.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52/2" id="section-52-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subsection (1) above shall have effect subject to any regulations made under section 65 below.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-04-01">
<Title>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951"> Certain fees to be treated as premiums under higher rate contracts.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A" id="section-52A">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">52A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/1" id="section-52A-1">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">This section applies where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/1/a" id="section-52A-1-a">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">at or about the time when a higher rate contract is effected, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/1/b" id="section-52A-1-b">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">in connection with that contract,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">a fee in respect of an insurance-related service is charged by a taxable intermediary to a person who is or becomes the insured (or one of the insured) under the contract or to a person who acts for or on behalf of such a person.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/2" id="section-52A-2">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">Where this section applies—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/2/a" id="section-52A-2-a">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">a payment in respect of the fee shall be treated for the purposes of this Part as a premium received under a taxable insurance contract by an insurer, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/2/b" id="section-52A-2-b">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">that premium—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/2/b/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/2/b/i" id="section-52A-2-b-i">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">shall be treated for the purposes of this Part as so received at the time when the payment is made, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/2/b/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/2/b/ii" id="section-52A-2-b-ii">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">shall be chargeable to tax at the higher rate.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/3" id="section-52A-3">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">Tax charged by virtue of subsection (2) above shall be payable by the taxable intermediary as if he were the insurer under the contract mentioned in paragraph (a) of that subsection.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/4" id="section-52A-4">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">For the purposes of this section, a contract of insurance is a “</Addition>
<Term id="term-higher-rate-contract">
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">higher rate contract</Addition>
</Term>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">” if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/4/a" id="section-52A-4-a">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">it is a taxable insurance contract; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/4/b" id="section-52A-4-b">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">the whole or any part of a premium received under the contract by the insurer is (apart from this section) liable to tax at the higher rate.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/5" id="section-52A-5">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">For the purposes of this Part a “</Addition>
<Term id="term-taxable-intermediary">
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">taxable intermediary</Addition>
</Term>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">” is a person falling within subsection (6) </Addition>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5015" CommentaryRef="c14451961">or (6A)</Addition>
</Addition>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951"> below who—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/5/a" id="section-52A-5-a">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">at or about the time when a higher rate contract is effected, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/5/b" id="section-52A-5-b">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">in connection with that contract,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">charges a fee in respect of an insurance-related service to a person who is or becomes the insured (or one of the insured) under the contract or to a person who acts for or on behalf of such a person.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6" id="section-52A-6">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">6</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">A person falls within this subsection if the higher rate contract mentioned in subsection (1) above falls within paragraph 2 or 3 of Schedule 6A to this Act (motor cars or motor cycles, or relevant goods) and the person is—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6/a" id="section-52A-6-a">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">within the meaning of the paragraph in question, a supplier of motor cars or motor cycles or, as the case may be, of relevant goods; or</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6/b" id="section-52A-6-b">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">a person connected with a person falling within paragraph (a) above; or</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6/c" id="section-52A-6-c">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">c</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">a person who in the course of his business pays—</Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6/c/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6/c/i" id="section-52A-6-c-i">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">the whole or any part of the premium received under that contract, or</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6/c/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6/c/ii" id="section-52A-6-c-ii">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">a fee connected with the arranging of that contract,</Addition>
</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">to a person falling within paragraph (a) or (b) above.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6A" id="section-52A-6A">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">6A</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">A person falls within this subsection if the higher rate contract mentioned in subsection (1) above falls within paragraph 4 of Schedule 6A to this Act (travel insurance) and the person is—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6A/a" id="section-52A-6A-a">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">the insurer under that contract; or</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6A/b" id="section-52A-6A-b">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">a person through whom that contract is arranged in the course of his business; or</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6A/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6A/c" id="section-52A-6A-c">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">c</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">a person connected with the insurer under that contract; or</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6A/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6A/d" id="section-52A-6A-d">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">d</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">a person connected with a person falling within paragraph (b) above; or</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6A/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6A/e" id="section-52A-6A-e">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">e</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">a person who in the course of his business pays—</Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6A/e/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6A/e/i" id="section-52A-6A-e-i">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">the whole or any part of the premium received under that contract, or</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/6A/e/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/6A/e/ii" id="section-52A-6A-e-ii">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">a fee connected with the arranging of that contract,</Addition>
</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Addition ChangeId="d29p5035" CommentaryRef="c14451971">to a person falling within any of paragraphs (a) to (d) above.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/8" id="section-52A-8">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">For the purposes of this section, any question whether a person is connected with another shall be determined in accordance with </Addition>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">
<Substitution ChangeId="key-6462c948a605f1ae52a9f0061ff3775a-1506936212519" CommentaryRef="key-6462c948a605f1ae52a9f0061ff3775a">section 1122 of the Corporation Tax Act 2010</Substitution>
</Addition>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951"> .</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/52A/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/52A/9" id="section-52A-9">
<Pnumber>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">In this section—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951"></Addition>
<Term id="term-insurance-related-service">
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">insurance-related service</Addition>
</Term>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">” means any service which is related to, or connected with, insurance;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c14451981"/>
<Addition ChangeId="d29p4922" CommentaryRef="c14451951">. . .</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/III/crossheading/administration" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/III/crossheading/administration" NumberOfProvisions="6" id="part-III-crossheading-administration" RestrictExtent="E+W+S+N.I." RestrictStartDate="1997-03-19">
<Title> Administration</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1995-05-01">
<Title> Registration of insurers.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53" id="section-53">
<Pnumber>53</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/1" id="section-53-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A person who—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/1/a" id="section-53-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>receives, as insurer, premiums in the course of a taxable business, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/1/b" id="section-53-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is not registered,</Text>
</P3para>
</P3>
<Text>is liable to be registered.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/1A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/1A" id="section-53-1A">
<Pnumber>
<Addition ChangeId="d29p5181" CommentaryRef="c14451991">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5181" CommentaryRef="c14451991">The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/2" id="section-53-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A person who—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/2/a" id="section-53-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>at any time forms the intention of receiving, as insurer, premiums in the course of a taxable business, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/2/b" id="section-53-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is not already receiving, as insurer, premiums in the course of another taxable business,</Text>
</P3para>
</P3>
<Text>shall notify the Commissioners of those facts.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/3" id="section-53-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A person who at any time—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/3/a" id="section-53-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>ceases to have the intention of receiving, as insurer, premiums in the course of a taxable business, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/3/b" id="section-53-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>has no intention of receiving, as insurer, premiums in the course of another taxable business,</Text>
</P3para>
</P3>
<Text>shall notify the Commissioners of those facts.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/4" id="section-53-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where a person is liable to be registered by virtue of subsection (1) above the Commissioners shall register him with effect from the time when he begins to receive premiums in the course of the business concerned; and it is immaterial whether or not he notifies the Commissioners under subsection (2) above.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/5" id="section-53-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where a person—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/5/a" id="section-53-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
notifies the Commissioners under subsection (3) above,
<Addition ChangeId="d29p5247" CommentaryRef="c14452001">and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/5/b" id="section-53-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
satisfies them of the facts there mentioned,
<CommentaryRef Ref="c14452011"/>
. . .
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/5/c" id="section-53-5-c">
<Pnumber>
<CommentaryRef Ref="c14452011"/>
c
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
</P2para>
</P2>
<BlockText>
<Para>
<Text>the Commissioners shall cancel his registration with effect from the earliest practicable time after he ceases to receive, as insurer, premiums in the course of any taxable business.</Text>
</Para>
</BlockText>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/5A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/5A" id="section-53-5A">
<Pnumber>
<Addition ChangeId="d29p5269" CommentaryRef="c14452031">5A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5269" CommentaryRef="c14452031">In a case where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/5A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/5A/a" id="section-53-5A-a">
<Pnumber>
<Addition ChangeId="d29p5269" CommentaryRef="c14452031">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5269" CommentaryRef="c14452031">the Commissioners are satisfied that a person has ceased to receive, as insurer, premiums in the course of any taxable business, but</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/5A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/5A/b" id="section-53-5A-b">
<Pnumber>
<Addition ChangeId="d29p5269" CommentaryRef="c14452031">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5269" CommentaryRef="c14452031">he has not notified them under subsection (3) above,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p5269" CommentaryRef="c14452031">they may cancel his registration with effect from the earliest practicable time after he so ceased.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/6" id="section-53-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>For the purposes of this section regulations may make provision—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/6/a" id="section-53-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>as to the time within which a notification is to be made;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/6/b" id="section-53-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>as to the circumstances in which premiums are to be taken to be received in the course of a taxable business;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/6/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/6/c" id="section-53-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>as to the form and manner in which any notification is to be made and as to the information to be contained in or provided with it;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/6/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/6/d" id="section-53-6-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>requiring a person who has made a notification to notify the Commissioners if any information contained in or provided in connection with it is or becomes inaccurate;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/6/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/6/e" id="section-53-6-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>as to the correction of entries in the register.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53/7" id="section-53-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>References in this section to receiving premiums are to receiving premiums on or after 1st October 1994.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1997-03-19">
<Title>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041"> Registration of taxable intermediaries.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA" id="section-53AA">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">53AA</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/1" id="section-53AA-1">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">A person who—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/1/a" id="section-53AA-1-a">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">is a taxable intermediary, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/1/b" id="section-53AA-1-b">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">is not registered,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">is liable to be registered.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/2" id="section-53AA-2">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/3" id="section-53AA-3">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">A person who—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/3/a" id="section-53AA-3-a">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">at any time forms the intention of charging taxable intermediary’s fees, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/3/b" id="section-53AA-3-b">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">is not already charging such fees in the course of another business,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">shall notify the Commissioners of those facts.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/4" id="section-53AA-4">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">A person who at any time—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/4/a" id="section-53AA-4-a">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">ceases to have the intention of charging taxable intermediary’s fees in the course of his business, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/4/b" id="section-53AA-4-b">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">has no intention of charging such fees in the course of another business of his,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">shall notify the Commissioners of those facts.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/5" id="section-53AA-5">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">Where a person is liable to be registered by virtue of subsection (1) above, the Commissioners shall register him with effect from the time when he begins to charge taxable intermediary’s fees in the course of the business concerned; and it is immaterial whether or not he notifies the Commissioners under subsection (3) above.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/6" id="section-53AA-6">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">Where a person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/6/a" id="section-53AA-6-a">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">notifies the Commissioners under subsection (4) above, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/6/b" id="section-53AA-6-b">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">satisfies them of the facts there mentioned,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">the Commissioners shall cancel his registration with effect from the earliest practicable time after he ceases to charge taxable intermediary’s fees in the course of any business of his.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/7" id="section-53AA-7">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">In a case where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/7/a" id="section-53AA-7-a">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">the Commissioners are satisfied that a person has ceased to charge taxable intermediary’s fees in the course of any business of his, but</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/7/b" id="section-53AA-7-b">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">he has not notified them under subsection (4) above,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">they may cancel his registration with effect from the earliest practicable time after he so ceased.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/8" id="section-53AA-8">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">For the purposes of this section regulations may make provision—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/8/a" id="section-53AA-8-a">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">as to the time within which a notification is to be made;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/8/b" id="section-53AA-8-b">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">as to the form and manner in which any notification is to be made and as to the information to be contained in or provided with it;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/8/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/8/c" id="section-53AA-8-c">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">requiring a person who has made a notification to notify the Commissioners if any information contained in or provided in connection with it is or becomes inaccurate;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/8/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/8/d" id="section-53AA-8-d">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">as to the correction of entries in the register.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53AA/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53AA/9" id="section-53AA-9">
<Pnumber>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">In this Part “</Addition>
<Term id="term-taxable-intermediarys-fees">
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">taxable intermediary’s fees</Addition>
</Term>
<Addition ChangeId="d29p5336" CommentaryRef="c14452041">” means fees which, to the extent of any payment in respect of them, are chargeable to tax by virtue of section 52A above.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." ConfersPower="true" RestrictStartDate="1997-03-19">
<Title>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061"> Information required to keep register up to date.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53A" id="section-53A">
<Pnumber>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">53A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53A/1" id="section-53A-1">
<Pnumber>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">Regulations may make provision requiring a registrable person to notify the Commissioners of particulars which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53A/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53A/1/a" id="section-53A-1-a">
<Pnumber>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">are of changes in circumstances relating to the registrable person or any business carried on by him,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53A/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53A/1/b" id="section-53A-1-b">
<Pnumber>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">appear to the Commissioners to be required for the purpose of keeping the register kept under section 53 </Addition>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">
<Addition ChangeId="d29p5522" CommentaryRef="c14452071">or 53AA</Addition>
</Addition>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061"> above up to date, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53A/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53A/1/c" id="section-53A-1-c">
<Pnumber>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">are of a prescribed description.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53A/2" id="section-53A-2">
<Pnumber>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">Regulations may make provision—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53A/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53A/2/a" id="section-53A-2-a">
<Pnumber>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">as to the time within which a notification is to be made;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53A/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53A/2/b" id="section-53A-2-b">
<Pnumber>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">as to the form and manner in which a notification is to be made;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/53A/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/53A/2/c" id="section-53A-2-c">
<Pnumber>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5497" CommentaryRef="c14452061">requiring a person who has made a notification to notify the Commissioners if any information contained in it is inaccurate.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="1994-05-03">
<Title> Accounting for tax and time for payment.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/54" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/54" id="section-54">
<Pnumber>54</Pnumber>
<P1para>
<Text>Regulations may provide that a registrable person shall—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/54/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/54/a" id="section-54-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>account for tax by reference to such periods (accounting periods) as may be determined by or under the regulations;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/54/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/54/b" id="section-54-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>make, in relation to accounting periods, returns in such form as may be prescribed and at such times as may be so determined;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/54/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/54/c" id="section-54-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>pay tax at such times and in such manner as may be so determined.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1997-03-19">
<Title> Credit.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55" id="section-55">
<Pnumber>55</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/1" id="section-55-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Regulations may provide that where an insurer
<Addition ChangeId="d29p5599" CommentaryRef="c14452081">or taxable intermediary</Addition>
has paid tax and all or part of the premium
<Addition ChangeId="d29p5603" CommentaryRef="c14452091">or taxable intermediary’s fee (as the case may be)</Addition>
is repaid, the insurer
<Addition ChangeId="d29p5607" CommentaryRef="c14452081">or taxable intermediary</Addition>
shall be entitled to credit of such an amount as is found in accordance with prescribed rules.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/2" id="section-55-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Regulations may provide that where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/2/a" id="section-55-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>by virtue of regulations made under section 68 below tax is charged in relation to a premium which is shown in the accounts of an insurer as due to him,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/2/b" id="section-55-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that tax is paid, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/2/c" id="section-55-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>it is shown to the satisfaction of the Commissioners that the premium, or part of it, will never actually be received by or on behalf of the insurer,</Text>
</P3para>
</P3>
<Text>the insurer shall be entitled to credit of such an amount as is found in accordance with prescribed rules.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/3" id="section-55-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Regulations may make provision as to the manner in which an insurer
<Addition ChangeId="d29p5643" CommentaryRef="c14452081">or taxable intermediary</Addition>
is to benefit from credit, and in particular may make provision—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/3/a" id="section-55-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
that an insurer
<Addition ChangeId="d29p5653" CommentaryRef="c14452081">or taxable intermediary</Addition>
shall be entitled to credit by reference to accounting periods;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/3/b" id="section-55-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
that an insurer
<Addition ChangeId="d29p5663" CommentaryRef="c14452081">or taxable intermediary</Addition>
shall be entitled to deduct an amount equal to his total credit for an accounting period from the total amount of tax due from him for the period;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/3/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/3/c" id="section-55-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
that if no tax is due from an insurer
<Addition ChangeId="d29p5673" CommentaryRef="c14452081">or taxable intermediary</Addition>
for an accounting period but he is entitled to credit for the period, the amount of the credit shall be paid to him by the Commissioners;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/3/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/3/d" id="section-55-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
that if the amount of credit to which an insurer
<Addition ChangeId="d29p5683" CommentaryRef="c14452081">or taxable intermediary</Addition>
is entitled for an accounting period exceeds the amount of tax due from him for the period, an amount equal to the excess shall be paid to him by the Commissioners;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/3/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/3/e" id="section-55-3-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>for the whole or part of any credit to be held over to be credited for a subsequent accounting period;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/3/f" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/3/f" id="section-55-3-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>
as to the manner in which a person who has ceased to be registrable
<Addition ChangeId="d29p5699" CommentaryRef="c14452161">(whether under section 53 or section 53AA)</Addition>
is to benefit from credit.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/4" id="section-55-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
Regulations under subsection (3)(c) or (d) above may provide that where at the end of an accounting period an amount is due to an insurer
<Addition ChangeId="d29p5709" CommentaryRef="c14452081">or taxable intermediary</Addition>
who has failed to submit returns for an earlier period as required by this Part, the Commissioners may withhold payment of the amount until he has complied with that requirement.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/5" id="section-55-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
Regulations under subsection (3)(e) above may provide for credit to be held over either on the insurer’s
<Addition ChangeId="d29p5719" CommentaryRef="c14452181">or taxable intermediary’s</Addition>
application or in accordance with general or special directions given by the Commissioners from time to time.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/6" id="section-55-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Regulations may provide that—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/6/a" id="section-55-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>no deduction or payment shall be made in respect of credit except on a claim made in such manner and at such time as may be determined by or under regulations;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/6/b" id="section-55-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>payment in respect of credit shall be made subject to such conditions (if any) as the Commissioners think fit to impose, including conditions as to repayment in specified circumstances;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/6/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/6/c" id="section-55-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>deduction in respect of credit shall be made subject to such conditions (if any) as the Commissioners think fit to impose, including conditions as to the payment to the Commissioners, in specified circumstances, of an amount representing the whole or part of the amount deducted.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/7" id="section-55-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
Regulations may require a claim by an insurer
<Addition ChangeId="d29p5753" CommentaryRef="c14452081">or taxable intermediary</Addition>
to be made in a return required by provision made under section 54 above.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/8" id="section-55-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Regulations may provide that where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/8/a" id="section-55-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
all or any of the tax payable in respect of a premium
<Addition ChangeId="d29p5769" CommentaryRef="c14452201">or taxable intermediary’s fee</Addition>
has not been paid, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/55/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/55/8/b" id="section-55-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the circumstances are such that a person would be entitled to credit if the tax had been paid,</Text>
</P3para>
</P3>
<Text>prescribed adjustments shall be made as regards any amount of tax due from any person.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1994-05-03">
<Title> Power to assess.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56" id="section-56">
<Pnumber>56</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/1" id="section-56-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In a case where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/1/a" id="section-56-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a person has failed to make any returns required to be made under this Part,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/1/b" id="section-56-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a person has failed to keep any documents necessary to verify returns required to be made under this Part,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/1/c" id="section-56-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>a person has failed to afford the facilities necessary to verify returns required to be made under this Part, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/1/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/1/d" id="section-56-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>it appears to the Commissioners that returns required to be made by a person under this Part are incomplete or incorrect,</Text>
</P3para>
</P3>
<Text>the Commissioners may assess the amount of tax due from the person concerned to the best of their judgment and notify it to him.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/2" id="section-56-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where a person has for an accounting period been paid an amount to which he purports to be entitled under regulations made under section 55 above, then, to the extent that the amount ought not to have been paid or would not have been paid had the facts been known or been as they later turn out to be, the Commissioners may assess the amount as being tax due from him for that period and notify it to him accordingly.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/3" id="section-56-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where a person is assessed under subsections (1) and (2) above in respect of the same accounting period the assessments may be combined and notified to him as one assessment.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/4" id="section-56-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where the person failing to make a return, or making a return which appears to the Commissioners to be incomplete or incorrect, was required to make the return as a personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to another person, subsection (1) above shall apply as if the reference to tax due from him included a reference to tax due from that other person.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/5" id="section-56-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>An assessment under subsection (1) or (2) above of an amount of tax due for an accounting period shall not be made after the later of the following—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/5/a" id="section-56-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>two years after the end of the accounting period;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/5/b" id="section-56-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>one year after evidence of facts, sufficient in the Commissioners’ opinion to justify the making of the assessment, comes to their knowledge;</Text>
</P3para>
</P3>
<Text>but where further such evidence comes to their knowledge after the making of an assessment under subsection (1) or (2) above another assessment may be made under the subsection concerned in addition to any earlier assessment.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/6" id="section-56-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In a case where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/6/a" id="section-56-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>as a result of a person’s failure to make a return for an accounting period the Commissioners have made an assessment under subsection (1) above for that period,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/6/b" id="section-56-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the tax assessed has been paid but no proper return has been made for the period to which the assessment related, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/6/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/6/c" id="section-56-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>as a result of a failure to make a return for a later accounting period, being a failure by the person referred to in paragraph (a) above or a person acting in a representative capacity in relation to him, as mentioned in subsection (4) above, the Commissioners find it necessary to make another assessment under subsection (1) above,</Text>
</P3para>
</P3>
<Text>then, if the Commissioners think fit, having regard to the failure referred to in paragraph (a) above, they may specify in the assessment referred to in paragraph (c) above an amount of tax greater than that which they would otherwise have considered to be appropriate.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/7" id="section-56-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where an amount has been assessed and notified to any person under subsection (1) or (2) above it shall be deemed to be an amount of tax due from him and may be recovered accordingly unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/8" id="section-56-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>For the purposes of this section notification to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/8/a" id="section-56-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a personal representative, trustee in bankruptcy, trustee in sequestration, receiver or liquidator, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/56/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/56/8/b" id="section-56-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a person otherwise acting in a representative capacity in relation to another person,</Text>
</P3para>
</P3>
<Text>shall be treated as notification to the person in relation to whom the person mentioned in paragraph (a) above, or the first person mentioned in paragraph (b) above, acts.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/III/crossheading/tax-representatives" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/III/crossheading/tax-representatives" NumberOfProvisions="2" id="part-III-crossheading-tax-representatives" RestrictStartDate="2008-07-21">
<Title> Tax representatives</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2008-07-21">
<Title> Tax representatives.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/57" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/57" id="section-57">
<Pnumber>
<CommentaryRef Ref="key-861bcda4ac501535d3ff866be5633dae"/>
57
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." ConfersPower="true" RestrictStartDate="2008-07-21">
<Title> Rights and duties of tax representatives.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/58" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/58" id="section-58">
<Pnumber>
<CommentaryRef Ref="key-eaa7f03b0b318834ab0656157d27927f"/>
58
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/III/crossheading/review-and-appeal" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/III/crossheading/review-and-appeal" NumberOfProvisions="10" id="part-III-crossheading-review-and-appeal" RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-06-01">
<Title> Review and appeal</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2012-03-01">
<Title>
<Substitution ChangeId="key-38baae891b4d4043cf5dcf18a58e3e67-1506673756390" CommentaryRef="key-38baae891b4d4043cf5dcf18a58e3e67">Appeals</Substitution>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59" id="section-59">
<Pnumber>
<CommentaryRef Ref="c14453251"/>
<CommentaryRef Ref="c14453261"/>
59
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1" id="section-59-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-14fa2067ed2b9d90fcd3de38b463e8fc-1506688328541" CommentaryRef="key-14fa2067ed2b9d90fcd3de38b463e8fc">Subject to section 60, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of </Substitution>
<Abbreviation Expansion="Her Majesty’s Revenue and Customs">
<Substitution ChangeId="key-14fa2067ed2b9d90fcd3de38b463e8fc-1506688328541" CommentaryRef="key-14fa2067ed2b9d90fcd3de38b463e8fc">HMRC</Substitution>
</Abbreviation>
<Substitution ChangeId="key-14fa2067ed2b9d90fcd3de38b463e8fc-1506688328541" CommentaryRef="key-14fa2067ed2b9d90fcd3de38b463e8fc"> with respect to the any of the following matters—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/a" id="section-59-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the registration or cancellation of registration of any person under this Part;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/b" id="section-59-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>whether tax is chargeable in respect of a premium or how much tax is chargeable;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/bb" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/bb" id="section-59-1-bb">
<Pnumber>
<Addition ChangeId="d29p6544" CommentaryRef="c14453271">bb</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6544" CommentaryRef="c14453271">whether a payment falls to be treated under section 52A(2) above as a premium received under a taxable insurance contract by an insurer and chargeable to tax at the higher rate;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/c" id="section-59-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>whether a person is entitled to credit by virtue of regulations under section 55 above or how much credit a person is entitled to or the manner in which he is to benefit from credit;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/d" id="section-59-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
an assessment
<Addition ChangeId="d29p6564" CommentaryRef="c14453281">falling within subsection (1A) below</Addition>
or the amount of such an assessment;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/e" id="section-59-1-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>any refusal of an application under section 63 below;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/f" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/f" id="section-59-1-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>whether a notice may be served on a person by virtue of regulations made under section 65 below;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/g" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/g" id="section-59-1-g">
<Pnumber>g</Pnumber>
<P3para>
<Text>an assessment under regulations made under section 65 below or the amount of such an assessment;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/h" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/h" id="section-59-1-h">
<Pnumber>h</Pnumber>
<P3para>
<Text>whether a scheme established by regulations under section 68 below applies to an insurer as regards an accounting period;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/ha" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/ha" id="section-59-1-ha">
<Pnumber>
<Addition ChangeId="key-561fabc710af31c107d3cc7f11341968-1507024267978" CommentaryRef="key-561fabc710af31c107d3cc7f11341968">ha</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-561fabc710af31c107d3cc7f11341968-1507024267978" CommentaryRef="key-561fabc710af31c107d3cc7f11341968">a refusal of an application for an exemption under section 69C or the withdrawal of such an exemption;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/i" id="section-59-1-i">
<Pnumber>i</Pnumber>
<P3para>
<Text>the requirement of any security under paragraph 24 of Schedule 7 to this Act or its amount;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/j" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/j" id="section-59-1-j">
<Pnumber>j</Pnumber>
<P3para>
<Text>any liability to a penalty under paragraphs 12 to 19 of Schedule 7 to this Act;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/k" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/k" id="section-59-1-k">
<Pnumber>k</Pnumber>
<P3para>
<Text>the amount of any penalty or interest specified in an assessment under paragraph 25 of Schedule 7 to this Act;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/l" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/l" id="section-59-1-l">
<Pnumber>l</Pnumber>
<P3para>
<Text>a claim for the repayment of an amount under paragraph 8 of Schedule 7 to this Act;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1/m" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1/m" id="section-59-1-m">
<Pnumber>m</Pnumber>
<P3para>
<Text>any liability of the Commissioners to pay interest under paragraph 22 of Schedule 7 to this Act or the amount of the interest payable.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/1A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/1A" id="section-59-1A">
<Pnumber>
<Addition ChangeId="d29p6623" CommentaryRef="c14453291">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6623" CommentaryRef="c14453291">An assessment falls within this subsection if it is an assessment under section 56 above in respect of an accounting period in relation to which a return required to be made by virtue of regulations under section 54 above has been made.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/2" id="section-59-2" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-0b8979a24499c5439a9b01dc43a66ba5"/>
2
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/3" id="section-59-3" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-0b8979a24499c5439a9b01dc43a66ba5"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/4" id="section-59-4" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-0b8979a24499c5439a9b01dc43a66ba5"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/5" id="section-59-5" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-0b8979a24499c5439a9b01dc43a66ba5"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/6" id="section-59-6" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-0b8979a24499c5439a9b01dc43a66ba5"/>
6
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/7" id="section-59-7" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-0b8979a24499c5439a9b01dc43a66ba5"/>
7
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59/8" id="section-59-8" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-0b8979a24499c5439a9b01dc43a66ba5"/>
8
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Offer of review</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59A" id="section-59A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">59A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59A/1" id="section-59A-1">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 59 in respect of the decision.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59A/2" id="section-59A-2">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">The offer of the review must be made by notice given to P at the same time as the decision is notified to P.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59A/3" id="section-59A-3">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">This section does not apply to the notification of the conclusions of a review.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Right to require review</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59B" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59B" id="section-59B">
<Pnumber PuncAfter="">
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">59B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59B/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59B/1" id="section-59B-1">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Any person (other than P) who has the right of appeal under section 59 against a decision may require </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> to review that decision if that person has not appealed to the appeal tribunal under section 59G.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59B/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59B/2" id="section-59B-2">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Review by </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59C" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59C" id="section-59C">
<Pnumber PuncAfter="">
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">59C</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59C/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59C/1" id="section-59C-1">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> must review a decision if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59C/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59C/1/a" id="section-59C-1-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">they have offered a review of the decision under section 59A, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59C/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59C/1/b" id="section-59C-1-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">P notifies </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> accepting the offer within 30 days from the date of the document containing the notification of the offer.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59C/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59C/2" id="section-59C-2">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 59G.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59C/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59C/3" id="section-59C-3">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> must review a decision if a person other than P notifies them under section 59B.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59C/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59C/4" id="section-59C-4">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Extensions of time</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59D" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59D" id="section-59D">
<Pnumber PuncAfter="">
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">59D</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59D/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59D/1" id="section-59D-1">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">If under section 59A </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> have offered P a review of a decision, </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> may within the relevant period notify P that the relevant period is extended.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59D/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59D/2" id="section-59D-2">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">If under section 59B another person may require </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> to review a matter, </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> may within the relevant period notify the other person that the relevant period is extended.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59D/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59D/3" id="section-59D-3">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">If notice is given the relevant period is extended to the end of 30 days from—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59D/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59D/3/a" id="section-59D-3-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">the date of the notice, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59D/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59D/3/b" id="section-59D-3-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">any other date set out in the notice or a further notice.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59D/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59D/4" id="section-59D-4">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">In this section “relevant period” means—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59D/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59D/4/a" id="section-59D-4-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">the period of 30 days referred to in—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59D/4/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59D/4/a/i" id="section-59D-4-a-i">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">section 59C(1)(b) (in a case falling within subsection (1)), or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59D/4/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59D/4/a/ii" id="section-59D-4-a-ii">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">section 59B(2) (in a case falling within subsection (2)), or</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59D/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59D/4/b" id="section-59D-4-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Review out of time</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59E" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59E" id="section-59E">
<Pnumber PuncAfter="">
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">59E</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59E/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59E/1" id="section-59E-1">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">This section applies if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59E/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59E/1/a" id="section-59E-1-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> have offered a review of a decision under section 59A and P does not accept the offer within the time allowed under section 59C(1)(b) or 59D(3); or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59E/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59E/1/b" id="section-59E-1-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a person who requires a review under section 59B does not notify </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> within the time allowed under that section or section 59D(3).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59E/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59E/2" id="section-59E-2">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> must review the decision under section 59C if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59E/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59E/2/a" id="section-59E-2-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">after the time allowed, P, or the other person, notifies </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> in writing requesting a review out of time,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59E/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59E/2/b" id="section-59E-2-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59E/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59E/2/c" id="section-59E-2-c">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59E/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59E/3" id="section-59E-3">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Nature of review </Addition>
<Abbreviation Expansion="Et cetera" xml:lang="la">
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">etc</Addition>
</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F" id="section-59F">
<Pnumber PuncAfter="">
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">59F</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/1" id="section-59F-1">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">This section applies if </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> are required to undertake a review under section 59C or 59E.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/2" id="section-59F-2">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">The nature and extent of the review are to be such as appear appropriate to </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> in the circumstances.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/3" id="section-59F-3">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">For the purpose of subsection (2), </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> must, in particular, have regard to steps taken before the beginning of the review—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/3/a" id="section-59F-3-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">by </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> in reaching the decision, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/3/b" id="section-59F-3-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">by any person in seeking to resolve disagreement about the decision.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/4" id="section-59F-4">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">The review must take account of any representations made by P, or the other person, at a stage which gives </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> a reasonable opportunity to consider them.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/5" id="section-59F-5">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">The review may conclude that the decision is to be—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/5/a" id="section-59F-5-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">upheld,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/5/b" id="section-59F-5-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">varied, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/5/c" id="section-59F-5-c">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">cancelled.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/6" id="section-59F-6">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> must give P, or the other person, notice of the conclusions of the review and their reasoning within—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/6/a" id="section-59F-6-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a period of 45 days beginning with the relevant date, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/6/b" id="section-59F-6-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">such other period as </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> and P, or the other person, may agree.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/7" id="section-59F-7">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">In subsection (6) “relevant date” means—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/7/a" id="section-59F-7-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">the date </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> received P’s notification accepting the offer of a review (in a case falling within section 59A), or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/7/b" id="section-59F-7-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">the date </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> received notification from another person requiring review (in a case falling within section 59B), or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/7/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/7/c" id="section-59F-7-c">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">the date on which </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> decided to undertake the review (in a case falling within section 59E).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/8" id="section-59F-8">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Where </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59F/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59F/9" id="section-59F-9">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">If subsection (8) applies, </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> must notify P or the other person of the conclusion which the review is treated as having reached.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-06-01">
<Title>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">Bringing of appeals</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G" id="section-59G">
<Pnumber PuncAfter="">
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">59G</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/1" id="section-59G-1">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">An appeal under section 59 is to be made to the appeal tribunal before—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/1/a" id="section-59G-1-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">the end of the period of 30 days beginning with—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/1/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/1/a/i" id="section-59G-1-a-i">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/1/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/1/a/ii" id="section-59G-1-a-ii">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/1/b" id="section-59G-1-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">if later, the end of the relevant period (within the meaning of section 59D).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/2" id="section-59G-2">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">But that is subject to subsections (3) to (5).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/3" id="section-59G-3">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">In a case where </Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">HMRC</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb"> are required to undertake a review under section 59C—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/3/a" id="section-59G-3-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">an appeal may not be made until the conclusion date, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/3/b" id="section-59G-3-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">any appeal is to be made within the period of 30 days beginning with the conclusion date.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/4" id="section-59G-4">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">4</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">In a case where </Substitution>
</Addition>
<Acronym Expansion="Her Majesty's Revenue and Customs">
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">HMRC</Substitution>
</Addition>
</Acronym>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988"> are requested to undertake a review by virtue of section 59E</Substitution>
</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988"></Substitution>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/4/a" id="section-59G-4-a">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">a</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">an appeal may not be made to an appeal tribunal—</Substitution>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/4/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/4/a/i" id="section-59G-4-a-i">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">i</Substitution>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">unless </Substitution>
</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">HMRC</Substitution>
</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988"> have notified P, or the other person, as to whether or not a review will be undertaken, and</Substitution>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/4/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/4/a/ii" id="section-59G-4-a-ii">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">ii</Substitution>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">if </Substitution>
</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">HMRC</Substitution>
</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988"> have notified P, or the other person, that a review will be undertaken, until the conclusion date;</Substitution>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/4/b" id="section-59G-4-b">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/4/c" id="section-59G-4-c">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">c</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">if </Substitution>
</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988">HMRC</Substitution>
</Addition>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">
<Substitution ChangeId="key-354d93c33de861de3658810d9c902988-1507123504595" CommentaryRef="key-354d93c33de861de3658810d9c902988"> have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.</Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/5" id="section-59G-5">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">In a case where section 59F(8) applies, an appeal may be made at any time from the end of the period specified in section 59F(6) to the date 30 days after the conclusion date.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/6" id="section-59G-6">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/59G/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/59G/7" id="section-59G-7">
<Pnumber>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f571927d208b973e0f05610b51003deb-1506684961680" CommentaryRef="key-f571927d208b973e0f05610b51003deb">In this section “conclusion date” means the date of the document notifying the conclusion of the review.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-04-01">
<Title>
<Substitution ChangeId="key-197e007834898e782d4e52c024ead41a-1506673908901" CommentaryRef="key-197e007834898e782d4e52c024ead41a">Further provisions relating to appeals</Substitution>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60" id="section-60">
<Pnumber>
<CommentaryRef Ref="c14453321"/>
<CommentaryRef Ref="c14453331"/>
60
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/1" id="section-60-1">
<Pnumber>
<CommentaryRef Ref="key-fb5313e323ca85a3d8623cb168e0814a"/>
1
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/2" id="section-60-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Without prejudice to paragraph 13 of Schedule 7 to this Act, nothing in
<Substitution ChangeId="key-e07144b24d63b15ea3edde8b134057f2-1506689446994" CommentaryRef="key-e07144b24d63b15ea3edde8b134057f2">section 59</Substitution>
above shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty or interest except in so far as it is necessary to reduce it to the amount which is appropriate under paragraphs 12 to 21 of that Schedule.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/3" id="section-60-3">
<Pnumber>
<CommentaryRef Ref="key-fc5fa3d8d1090dd96a700fd911f66e8b"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/4" id="section-60-4">
<Pnumber>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">4</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">Subject to subsections (4A) and (4B), where the appeal is against the decisions with respect to any of the matters mentioned in section 59(1)(b) and (d), it shall not be entertained unless the amount which </Substitution>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">HMRC</Substitution>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f"> have determined to be payable as tax has been paid or deposited with them.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/4A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/4A" id="section-60-4A">
<Pnumber>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">4A</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">In a case where the amount determined to be payable as tax has not been paid or deposited an appeal shall be entertained if—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/4A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/4A/a" id="section-60-4A-a">
<Pnumber>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">HMRC</Substitution>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f"> are satisfied (on the application of the appellant), or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/4A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/4A/b" id="section-60-4A-b">
<Pnumber>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">the appeal tribunal decides (</Substitution>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">HMRC</Substitution>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f"> not being so satisfied and on the application of the appellant),</Substitution>
</Text>
</P3para>
</P3>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.</Substitution>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/4B" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/4B" id="section-60-4B">
<Pnumber>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">4B</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-c00e008dce55c84e1a9acb5f82a4576f-1506689489821" CommentaryRef="key-c00e008dce55c84e1a9acb5f82a4576f">Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/5" id="section-60-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where on an appeal against a decision with respect to any of the matters mentioned in section 59(1)(d) above—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/5/a" id="section-60-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>it is found that the amount specified in the assessment is less than it ought to have been, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/5/b" id="section-60-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the tribunal gives a direction specifying the correct amount,</Text>
</P3para>
</P3>
<Text>the assessment shall have effect as an assessment of the amount specified in the direction and that amount shall be deemed to have been notified to the appellant.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/6" id="section-60-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
Where on an appeal under this section it is found that the whole or part of any amount paid or deposited in pursuance of subsection (4) above is not due, so much of that amount as is found not to be due shall be repaid with interest
<Substitution ChangeId="key-609653135c4c2a91ede5d802814ab62b-1506689545041" CommentaryRef="key-609653135c4c2a91ede5d802814ab62b">at the rate applicable under section 197 of the Finance Act 1996</Substitution>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/7" id="section-60-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
Where on an appeal under this section it is found that the whole or part of any amount due to the appellant by virtue of regulations under section 55(3)(c) or (d) or (f) above has not been paid, so much of that amount as is found not to have been paid shall be paid with interest
<Substitution ChangeId="key-6ce7915d4fa68154d52f746064b17dc5-1506689576511" CommentaryRef="key-6ce7915d4fa68154d52f746064b17dc5">at the rate applicable under section 197 of the Finance Act 1996</Substitution>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/8" id="section-60-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>
Where an appeal under this section has been entertained notwithstanding that an amount determined by
<Substitution ChangeId="key-59853bc54138ea94ead0c33de7e165fc-1506689769202" CommentaryRef="key-59853bc54138ea94ead0c33de7e165fc">HMRC</Substitution>
to be payable as tax has not been paid or deposited and it is found on the appeal that that amount is due
<Substitution ChangeId="key-5e1effb606b1a2a87a95884ba9032009-1506689803883" CommentaryRef="key-5e1effb606b1a2a87a95884ba9032009">it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/8A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/8A" id="section-60-8A">
<Pnumber>
<Addition ChangeId="key-00dabe13c7629cd12b64c1e37d66b6ed-1506689825412" CommentaryRef="key-00dabe13c7629cd12b64c1e37d66b6ed">8A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-00dabe13c7629cd12b64c1e37d66b6ed-1506689825412" CommentaryRef="key-00dabe13c7629cd12b64c1e37d66b6ed">Interest under subsection (8) shall be paid without any deduction of income tax.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/9" id="section-60-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>
On an appeal against an assessment to a penalty under paragraph 12 of Schedule 7 to this Act, the burden of proof as to the matters specified in paragraphs (a) and (b) of sub-paragraph (1) of paragraph 12 shall lie upon
<Substitution ChangeId="key-16a8e9d7f219672e26a43192b352ce6e-1506689858913" CommentaryRef="key-16a8e9d7f219672e26a43192b352ce6e">HMRC</Substitution>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/10" id="section-60-10">
<Pnumber>
<Substitution ChangeId="key-de5c7b3452c4581145b2e04ce954744c-1506689885587" CommentaryRef="key-de5c7b3452c4581145b2e04ce954744c">10</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-de5c7b3452c4581145b2e04ce954744c-1506689885587" CommentaryRef="key-de5c7b3452c4581145b2e04ce954744c">Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal) shall have effect as if—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/10/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/10/a" id="section-60-10-a">
<Pnumber>
<Substitution ChangeId="key-de5c7b3452c4581145b2e04ce954744c-1506689885587" CommentaryRef="key-de5c7b3452c4581145b2e04ce954744c">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-de5c7b3452c4581145b2e04ce954744c-1506689885587" CommentaryRef="key-de5c7b3452c4581145b2e04ce954744c">the references to section 83 of that Act included references to section 59 above, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/60/10/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/10/b" id="section-60-10-b">
<Pnumber>
<Substitution ChangeId="key-de5c7b3452c4581145b2e04ce954744c-1506689885587" CommentaryRef="key-de5c7b3452c4581145b2e04ce954744c">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-de5c7b3452c4581145b2e04ce954744c-1506689885587" CommentaryRef="key-de5c7b3452c4581145b2e04ce954744c">the references to value added tax included references to insurance premium tax.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="1994-05-03">
<Title> Review and appeal: commencement.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/61" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/61" id="section-61">
<Pnumber>
<CommentaryRef Ref="c14453361"/>
61
</Pnumber>
<P1para>
<Text>Sections 59 and 60 above shall come into force on such day as may be appointed by order.</Text>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/III/crossheading/miscellaneous" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/III/crossheading/miscellaneous" NumberOfProvisions="18" id="part-III-crossheading-miscellaneous" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Title> Miscellaneous</Title>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2003-09-15">
<Title>
Partnership, bankruptcy, transfer of business,
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62" id="section-62">
<Pnumber>62</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/1" id="section-62-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Regulations may make provision for determining by what persons anything required by this Part to be done by an insurer
<Addition ChangeId="d29p6884" CommentaryRef="c14453371">or taxable intermediary</Addition>
is to be done where the business concerned is carried on in partnership or by another unincorporated body.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/2" id="section-62-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The registration under this Part of an unincorporated body other than a partnership may be in the name of the body concerned; and in determining whether premiums are received by such a body no account shall be taken of any change in its members.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/3" id="section-62-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Regulations may make provision for determining by what person anything required by this Part to be done by an insurer is to be done in a case where insurance business is carried on by persons who are underwriting members of Lloyd’s and are members of a syndicate of such underwriting members.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/4" id="section-62-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Regulations may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/4/a" id="section-62-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>make provision for the registration for the purposes of this Part of a syndicate of underwriting members of Lloyd’s;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/4/b" id="section-62-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>provide that for purposes prescribed by the regulations no account shall be taken of any change in the members of such a syndicate;</Text>
</P3para>
</P3>
<Text>and regulations under paragraph (a) above may modify section 53 above.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/5" id="section-62-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
As regards any case where a person carries on a business of an insurer
<Addition ChangeId="d29p6926" CommentaryRef="c14453371">or taxable intermediary</Addition>
who has died or become bankrupt or incapacitated or been sequestrated, or of an insurer
<Addition ChangeId="d29p6930" CommentaryRef="c14453371">or taxable intermediary</Addition>
which is in liquidation or receivership or
<Substitution ChangeId="key-045c9d99b67a2535675d909b6a0689a9-1506418616319" CommentaryRef="key-045c9d99b67a2535675d909b6a0689a9">administration</Substitution>
, regulations may—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/5/a" id="section-62-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>require the person to inform the Commissioners of the fact that he is carrying on the business and of the event that has led to his carrying it on;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/5/b" id="section-62-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
make provision allowing the person to be treated for a limited time as if he were the insurer
<Addition ChangeId="d29p6946" CommentaryRef="c14453371">or taxable intermediary</Addition>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/5/c" id="section-62-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>make provision for securing continuity in the application of this Part where a person is so treated.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/6" id="section-62-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Regulations may make provision for securing continuity in the application of this Part in cases where a business carried on by a person is transferred to another person as a going concern.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/7" id="section-62-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Regulations under subsection (6) above may in particular provide—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/7/a" id="section-62-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for liabilities and duties under this Part of the transferor to become, to such extent as may be provided by the regulations, liabilities and duties of the transferee;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/62/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/62/7/b" id="section-62-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for any right of either of them to repayment or credit in respect of tax to be satisfied by making a repayment or allowing a credit to the other;</Text>
</P3para>
</P3>
<Text>but the regulations may provide that no such provision as is mentioned in paragraph (a) or (b) of this subsection shall have effect in relation to any transferor and transferee unless an application in that behalf has been made by them under the regulations.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-10-01">
<Title> Groups of companies.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63" id="section-63">
<Pnumber>63</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/1" id="section-63-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where under the following provisions of this section any bodies corporate are treated as members of a group, for the purposes of this Part—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/1/a" id="section-63-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any taxable business carried on by a member of the group shall be treated as carried on by the representative member,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/1/aa" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/1/aa" id="section-63-1-aa">
<Pnumber>
<Addition ChangeId="d29p7002" CommentaryRef="c14453421">aa</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p7002" CommentaryRef="c14453421">any business carried on by a member of the group who is a taxable intermediary shall be treated as carried on by the representative member,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/1/b" id="section-63-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the representative member shall be taken to be the insurer in relation to any taxable insurance contract as regards which a member of the group is the actual insurer,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/1/bb" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/1/bb" id="section-63-1-bb">
<Pnumber>
<Addition ChangeId="d29p7016" CommentaryRef="c14453431">bb</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p7016" CommentaryRef="c14453431">the representative member shall be taken to be the taxable intermediary in relation to any taxable intermediary’s fees as regards which a member of the group is the actual taxable intermediary,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/1/c" id="section-63-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any receipt by a member of the group of a premium under a taxable insurance contract shall be taken to be a receipt by the representative member, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/1/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/1/d" id="section-63-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>all members of the group shall be jointly and severally liable for any tax due from the representative member.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/2" id="section-63-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Two or more bodies corporate are eligible to be treated as members of a group if each of them falls within subsection (3) below and—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/2/a" id="section-63-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>one of them controls each of the others,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/2/b" id="section-63-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>one person (whether a body corporate or an individual) controls all of them, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/2/c" id="section-63-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>two or more individuals carrying on a business in partnership control all of them.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/3" id="section-63-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A body falls within this subsection if it is resident in the United Kingdom or it has an established place of business in the United Kingdom.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/4" id="section-63-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where an application to that effect is made to the Commissioners with respect to two or more bodies corporate eligible to be treated as members of a group, then—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/4/a" id="section-63-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>from the beginning of an accounting period they shall be so treated, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/4/b" id="section-63-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>one of them shall be the representative member,</Text>
</P3para>
</P3>
<Text>unless the Commissioners refuse the application; and the Commissioners shall not refuse the application unless it appears to them necessary to do so for the protection of the revenue.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/5" id="section-63-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where any bodies corporate are treated as members of a group and an application to that effect is made to the Commissioners, then, from the beginning of an accounting period—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/5/a" id="section-63-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a further body eligible to be so treated shall be included among the bodies so treated,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/5/b" id="section-63-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a body corporate shall be excluded from the bodies so treated,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/5/c" id="section-63-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>another member of the group shall be substituted as the representative member, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/5/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/5/d" id="section-63-5-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the bodies corporate shall no longer be treated as members of a group,</Text>
</P3para>
</P3>
<Text>unless the application is to the effect mentioned in paragraph (a) or (c) above and the Commissioners refuse the application.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/6" id="section-63-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>The Commissioners may refuse an application under subsection (5)(a) or (c) above only if it appears to them necessary to do so for the protection of the revenue.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/7" id="section-63-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where a body corporate is treated as a member of a group as being controlled by any person and it appears to the Commissioners that it has ceased to be so controlled, they shall, by notice given to that person, terminate that treatment from such date as may be specified in the notice.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/8" id="section-63-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>An application under this section with respect to any bodies corporate must be made by one of those bodies or by the person controlling them and must be made not less than 90 days before the date from which it is to take effect, or at such later time as the Commissioners may allow.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/63/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/63/9" id="section-63-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>
For the purposes of this section a body corporate shall be taken to control another body corporate if it is empowered by statute to control that body’s activities or if it is that body’s holding company within the meaning of section
<Substitution ChangeId="key-5ddeab156c687f1b8e9951352bf0dd1d-1506935542041" CommentaryRef="key-5ddeab156c687f1b8e9951352bf0dd1d">1159 of and Schedule 6 to</Substitution>
the
<CommentaryRef Ref="c14453441"/>
Companies Act
<Substitution ChangeId="key-5ddeab156c687f1b8e9951352bf0dd1d-1506935561479" CommentaryRef="key-5ddeab156c687f1b8e9951352bf0dd1d">2006</Substitution>
; and an individual or individuals shall be taken to control a body corporate if he or they, were he or they a company, would be that body’s holding company within the meaning of
<Substitution ChangeId="key-5ddeab156c687f1b8e9951352bf0dd1d-1506935595474" CommentaryRef="key-5ddeab156c687f1b8e9951352bf0dd1d">those provisions</Substitution>
.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1994-05-03">
<Title> Information, powers, penalties, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/64" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/64" id="section-64">
<Pnumber>64</Pnumber>
<P1para>
<Text>Schedule 7 to this Act (which contains provisions relating to information, powers, penalties and other matters) shall have effect.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Title> Liability of insured in certain cases.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65" id="section-65">
<Pnumber>65</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/1" id="section-65-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Regulations may make provision under this section with regard to any case where at any time
<CommentaryRef Ref="key-48a51bfda68b5c9692de242f28e1c3ba"/>
...
<Substitution ChangeId="key-51b7e814e9a0b70caa7a7ee1cebfa639-1506524820472" CommentaryRef="key-51b7e814e9a0b70caa7a7ee1cebfa639">the insurer— </Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/1/a" id="section-65-1-a">
<Pnumber>
<Substitution ChangeId="key-51b7e814e9a0b70caa7a7ee1cebfa639-1506524820472" CommentaryRef="key-51b7e814e9a0b70caa7a7ee1cebfa639">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-51b7e814e9a0b70caa7a7ee1cebfa639-1506524820472" CommentaryRef="key-51b7e814e9a0b70caa7a7ee1cebfa639">does not have any business establishment or other fixed establishment in the United Kingdom, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/1/b" id="section-65-1-b">
<Pnumber>
<Substitution ChangeId="key-51b7e814e9a0b70caa7a7ee1cebfa639-1506524820472" CommentaryRef="key-51b7e814e9a0b70caa7a7ee1cebfa639">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-51b7e814e9a0b70caa7a7ee1cebfa639-1506524820472" CommentaryRef="key-51b7e814e9a0b70caa7a7ee1cebfa639">is established in a country or territory in respect of which it appears to the Commissioners that the condition in subsection (1A) below is met.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/4" id="section-65-4">
<Pnumber>
<Addition ChangeId="key-f159d951f4db1d695807e09aede21bd4-1617627078015" CommentaryRef="key-f159d951f4db1d695807e09aede21bd4">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f159d951f4db1d695807e09aede21bd4-1617627078015" CommentaryRef="key-f159d951f4db1d695807e09aede21bd4">The condition mentioned in subsection (1)(b) above is that there are no arrangements in relation to the country or territory relating to insurance premium tax which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/1A/an1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/1A/an1" id="section-65-1A-an1">
<Pnumber>
<Addition ChangeId="key-f159d951f4db1d695807e09aede21bd4-1617627078015" CommentaryRef="key-f159d951f4db1d695807e09aede21bd4">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f159d951f4db1d695807e09aede21bd4-1617627078015" CommentaryRef="key-f159d951f4db1d695807e09aede21bd4">have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/1A/bn1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/1A/bn1" id="section-65-1A-bn1">
<Pnumber>
<Addition ChangeId="key-f159d951f4db1d695807e09aede21bd4-1617627078015" CommentaryRef="key-f159d951f4db1d695807e09aede21bd4">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f159d951f4db1d695807e09aede21bd4-1617627078015" CommentaryRef="key-f159d951f4db1d695807e09aede21bd4">contain provision of a kind mentioned in subsection (2)(a) and (b) of that section.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/2" id="section-65-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Regulations may make provision allowing notice to be served in accordance with the regulations on—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/2/a" id="section-65-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the person who is insured under a taxable insurance contract, if there is one insured person, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/2/b" id="section-65-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>one or more of the persons who are insured under a taxable insurance contract, if there are two or more insured persons;</Text>
</P3para>
</P3>
<Text>and a notice so served is referred to in this section as a liability notice.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/3" id="section-65-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Regulations may provide that if a liability notice has been served in accordance with the regulations—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/3/a" id="section-65-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the Commissioners may assess to the best of their judgment the amount of any tax due in respect of premiums received by the insurer under the contract concerned after the material date and before the date of the assessment, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/3/b" id="section-65-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that amount shall be deemed to be the amount of tax so due.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/4n1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/4n1" id="section-65-4n1">
<Pnumber>4</Pnumber>
<P2para>
<Text>The material date is—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/4/a" id="section-65-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>where there is one person on whom a liability notice has been served in respect of the contract, the date when the notice was served or such later date as may be specified in the notice;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/4/b" id="section-65-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>where there are two or more persons on whom liability notices have been served in respect of the contract, the date when the last of the notices was served or such later date as may be specified in the notices.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/5" id="section-65-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Regulations may provide that where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/5/a" id="section-65-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an assessment is made in respect of a contract under provision included in the regulations by virtue of subsection (3) above, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/5/b" id="section-65-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the assessment is notified to the person, or each of the persons, on whom a liability notice in respect of the contract has been served,</Text>
</P3para>
</P3>
<Text>the persons mentioned in subsection (6) below shall be jointly and severally liable to pay the tax assessed, and that tax shall be recoverable accordingly.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/6" id="section-65-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>The persons are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/6/a" id="section-65-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the person or persons mentioned in subsection (5)(b) above, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/6/b" id="section-65-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the insurer.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/7" id="section-65-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where regulations make provision under subsection (5) above they must also provide that any provision made under that subsection shall not apply if, or to the extent that, the assessment has subsequently been withdrawn or reduced.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/8" id="section-65-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Regulations may make provision as to the time within which, and the manner in which, tax which has been assessed is to be paid.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/9" id="section-65-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Where any amount is recovered from an insured person by virtue of regulations made under this section, the insurer shall be liable to pay to the insured person an amount equal to the amount recovered; and regulations may make provision requiring an insurer to pay interest where this subsection applies.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/10" id="section-65-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>Regulations may make provision for adjustments to be made of a person’s liability in any case where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/10/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/10/a" id="section-65-10-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an assessment is made under section 56 above in relation to the insurer, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/10/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/10/b" id="section-65-10-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>an assessment made by virtue of regulations under this section relates to premiums received (or assumed for the purposes of the assessment to be received) within a period which corresponds to any extent with the accounting period to which the assessment under section 56 relates.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/11" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/11" id="section-65-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>Regulations may make provision as regards a case where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/11/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/11/a" id="section-65-11-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an assessment made in respect of a contract by virtue of regulations under this section relates to premiums received (or assumed for the purposes of the assessment to be received) within a given period, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/11/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/11/b" id="section-65-11-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>an amount of tax is paid by the insurer in respect of an accounting period which corresponds to any extent with that period;</Text>
</P3para>
</P3>
<Text>and the regulations may include provision for determining whether, or how much of, any of the tax paid as mentioned in paragraph (b) above is attributable to premiums received under the contract in the period mentioned in paragraph (a) above.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/12" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/12" id="section-65-12">
<Pnumber>12</Pnumber>
<P2para>
<Text>Regulations may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/12/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/12/a" id="section-65-12-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>make provision requiring the Commissioners, in prescribed circumstances, to furnish prescribed information to an insured person;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/12/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/12/b" id="section-65-12-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>make provision requiring any person on whom a liability notice has been served to keep records, to furnish information, or to produce documents for inspection or cause documents to be produced for inspection;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/12/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/12/c" id="section-65-12-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>make such provision as the Commissioners think is reasonable for the purpose of facilitating the recovery of tax from the persons having joint and several liability (rather than from the insurer alone);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/12/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/12/d" id="section-65-12-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>modify the effect of any provision of this Part.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/65/13" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/65/13" id="section-65-13">
<Pnumber>13</Pnumber>
<P2para>
<Text>Regulations may provide for an insured person to be liable to pay tax assessed by virtue of the regulations notwithstanding that he has already paid an amount representing tax as part of a premium.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1994-05-03">
<Title> Directions as to amounts of premiums.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66" id="section-66">
<Pnumber>66</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/1" id="section-66-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/1/a" id="section-66-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>anything is received by way of premium under a taxable insurance contract, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/1/b" id="section-66-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the amount of the premium is less than it would be if it were received under the contract in open market conditions.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/2" id="section-66-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Commissioners may direct that the amount of the premium shall be taken for the purposes of this Part to be such amount as it would be if it were received under the contract in open market conditions.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/3" id="section-66-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A direction under subsection (2) above shall be given by notice in writing to the insurer, and no direction may be given more than three years after the time of the receipt.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/4" id="section-66-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where the Commissioners make a direction under subsection (2) above in the case of a contract they may also direct that if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/4/a" id="section-66-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>anything is received by way of premium under the contract after the giving of the notice or after such later date as may be specified in the notice, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/4/b" id="section-66-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the amount of the premium is less than it would be if it were received under the contract in open market conditions,</Text>
</P3para>
</P3>
<Text>the amount of the premium shall be taken for the purposes of this Part to be such amount as it would be if it were received under the contract in open market conditions.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/5" id="section-66-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>For the purposes of this section a premium is received in open market conditions if it is received—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/5/a" id="section-66-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>by an insurer standing in no such relationship with the insured person as would affect the premium, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/5/b" id="section-66-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in circumstances where there is no other contract or arrangement affecting the parties.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66/6" id="section-66-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>For the purposes of this section it is immaterial whether what is received by way of premium is money or something other than money or both.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2017-04-27">
<Title>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Rate increases: deemed date of receipt of certain premiums</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A" id="section-66A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">66A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/1" id="section-66A-1">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">This section applies where a Minister of the Crown announces a proposed increase in the rate at which tax is to be charged on a premium if it is received by the insurer on or after a date specified in the announcement (“the change date”).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/2" id="section-66A-2">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">This section applies whether or not the announcement includes an announcement of a proposed exception from the increase (for example, for premiums in respect of risks for which the period of cover begins before the change date).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/3" id="section-66A-3">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Subsection (4) applies where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/3/a" id="section-66A-3-a">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">a premium under a contract of insurance is received by the insurer on or after the date of the announcement and before the change date, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/3/b" id="section-66A-3-b">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">the period of cover for the risk begins on or after the change date.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/4" id="section-66A-4">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">For the purposes of this Part the premium is to be taken to be received on the change date.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/5" id="section-66A-5">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Subsection (6) applies where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/5/a" id="section-66A-5-a">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">a premium under a contract of insurance is received by the insurer on or after the date of the announcement and before the change date,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/5/b" id="section-66A-5-b">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">the period of cover for the risk—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/5/b/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/5/b/i" id="section-66A-5-b-i">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">begins before the change date, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/5/b/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/5/b/ii" id="section-66A-5-b-ii">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">ends on or after the first anniversary of the change date (“the first anniversary”), and</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/5/c" id="section-66A-5-c">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">the premium, or any part of it, is attributable to such of the period of cover as falls on or after the first anniversary.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/6" id="section-66A-6">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">For the purposes of this Part—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/6/a" id="section-66A-6-a">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">so much of the premium as is attributable to such of the period of cover as falls on or after the first anniversary is to be taken to be received on the change date, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/6/b" id="section-66A-6-b">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">so much as is so attributable is to be taken to be a separate premium.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/7" id="section-66A-7">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">In determining whether the condition in subsection (3)(a) or (5)(a) is met, regulations under section 68(3) or (7) apply as they would apart from this section.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/8" id="section-66A-8">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">But where subsection (4) or (6) applies—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/8/a" id="section-66A-8-a">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">that subsection has effect despite anything in section 68 or regulations under that section, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/8/b" id="section-66A-8-b">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">any regulations under section 68 have effect as if the entry made in the accounts of the insurer showing the premium as due to the insurer had been made as at the change date.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/9" id="section-66A-9">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">A premium treated by subsection (6) as received on the change date is not to be taken to fall within any exception, from an increase announced by the announcement, for premiums in respect of risks for which the period of cover begins before the change date.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/10" id="section-66A-10">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">10</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Any attribution under this section is to be made on such basis as is just and reasonable.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66A/11" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A/11" id="section-66A-11">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">11</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">In this section—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65"></Addition>
<Term>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">increase</Addition>
</Term>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">”, in relation to the rate of tax, includes the imposition of a charge to tax by adding to the descriptions of contract which are taxable insurance contracts;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65"></Addition>
<Term>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Minister of the Crown</Addition>
</Term>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">” has the same meaning as in the Ministers of the Crown Act 1975.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2017-04-27">
<Title>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Section 66A: exceptions and apportionments</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66B" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66B" id="section-66B">
<Pnumber PuncAfter="">
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">66B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66B/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66B/1" id="section-66B-1">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Section 66A(3) and (4) do not apply in relation to a premium if the risk to which that premium relates belongs to a class of risk as regards which the normal practice is for a premium to be received by or on behalf of the insurer before the date when cover begins.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66B/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66B/2" id="section-66B-2">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Section 66A(5) and (6) do not apply in relation to a premium if the risk to which that premium relates belongs to a class of risk as regards which the normal practice is for cover to be provided for a period of more than twelve months.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66B/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66B/3" id="section-66B-3">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">If a contract relates to more than one risk, then in the application of section 66A(3) and (4) or 66A(5) and (6)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66B/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66B/3/a" id="section-66B-3-a">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">the reference in section 66A(3)(b) or (5)(b) to the risk is to be read as a reference to any given risk,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66B/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66B/3/b" id="section-66B-3-b">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">so much of the premium as is attributable to any given risk is to be taken for the purposes of section 66A(3) and (4) or 66A(5) and (6) to be a separate premium relating to that risk,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66B/3/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66B/3/c" id="section-66B-3-c">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">those provisions then apply separately in the case of each given risk and the separate premium relating to it, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66B/3/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66B/3/d" id="section-66B-3-d">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">any further attribution required by section 66A(5) and (6) is to be made accordingly,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">and subsections (1) and (2) and section 66A(9) apply accordingly.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66B/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66B/4" id="section-66B-4">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Any attribution under this section is to be made on such basis as is just and reasonable.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2017-04-27">
<Title>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Rate changes: premiums relating to more than one period of cover</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C" id="section-66C">
<Pnumber PuncAfter="">
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">66C</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/1" id="section-66C-1">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">This section applies if any Act—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/1/a" id="section-66C-1-a">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">makes an amendment of section 51(2)(a) or (b) which alters the higher rate or standard rate (“the relevant rate”),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/1/b" id="section-66C-1-b">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">provides for the amendment to have effect in relation to a premium falling to be regarded for the purposes of this Part as received under a taxable insurance contract by an insurer on or after a particular date (“the change date”), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/1/c" id="section-66C-1-c">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">makes provision that excepts from that amendment a premium which is in respect of a risk for which the period of cover begins before the change date.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/2" id="section-66C-2">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Subsection (3) applies if a premium which is liable to tax at the relevant rate, and which falls to be regarded for the purposes of this Part as received under a taxable insurance contract by an insurer on or after the change date, is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/2/a" id="section-66C-2-a">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">partly in respect of a risk for which the period of cover begins before the change date, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/2/b" id="section-66C-2-b">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">partly in respect of a risk for which the period of cover begins on or after that date.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/3" id="section-66C-3">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">So much of the premium as is attributable to the risk for which the period of cover begins on or after the change date is to be treated for the purposes of this Part and the provision mentioned in subsection (1)(c) as a separate premium.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/4" id="section-66C-4">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Where a premium is in respect of a relevant rate matter and also a matter that is not a relevant rate matter—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/4/a" id="section-66C-4-a">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">for the purposes of the provision mentioned in subsection (1)(c), the premium is to be treated as in respect of a risk for which the period of cover begins before the change date if the part of it attributable to the relevant rate matter is in respect of such a risk, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/4/b" id="section-66C-4-b">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">the reference in subsection (2) to a premium which is liable to tax at the relevant rate is to be read as a reference to so much of the premium as is attributable to the relevant rate matter (and subsection (3) is to be read accordingly).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/5" id="section-66C-5">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">If premiums of any description are excluded from the exception mentioned in subsection (1)(c), nothing in subsections (2) to (4) applies to a premium of that description.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/6" id="section-66C-6">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Nothing in subsection (4) applies to an excepted premium (within the meaning given by section 69A).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/7" id="section-66C-7">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">Any attribution under this section is to be made on such basis as is just and reasonable.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/8" id="section-66C-8">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">In this section a “</Addition>
<Term>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">relevant rate matter</Addition>
</Term>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">” means—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/8/a" id="section-66C-8-a">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">where the relevant rate is the standard rate, a standard rate matter as defined by section 69(12)(c);</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/8/b" id="section-66C-8-b">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">where the relevant rate is the higher rate, a higher rate matter as defined by section 69(12)(d).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/66C/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C/9" id="section-66C-9">
<Pnumber>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bfeecdc9acb23c1cd1dc5f37dd213f65-1554292426947" CommentaryRef="key-bfeecdc9acb23c1cd1dc5f37dd213f65">In subsection (1) the reference to any Act includes a resolution which has statutory effect under the Provisional Collection of Taxes Act 1968.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2017-04-27">
<Title> Deemed date of receipt of certain premiums.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/67" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/67" id="section-67">
<Pnumber>
<CommentaryRef Ref="key-c916d01e5494c542ab413db8ccd52f9d"/>
67
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." Status="Repealed" RestrictStartDate="2017-04-27">
<Title> Announced increase in rate of tax: certain premiums treated as received on date of increase.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/67A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/67A" id="section-67A">
<Pnumber>
<CommentaryRef Ref="key-64af1564e35bcf723ebadd2bca70500b"/>
67A
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." Status="Repealed" RestrictStartDate="2017-04-27">
<Title> Announced increase in rate of tax: certain contracts treated as made on date of increase.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/67B" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/67B" id="section-67B">
<Pnumber>
<CommentaryRef Ref="key-64af1564e35bcf723ebadd2bca70500b"/>
67B
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." Status="Repealed" RestrictStartDate="2017-04-27">
<Title> Announced increase in rate of tax: exceptions and apportionments.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/67C" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/67C" id="section-67C">
<Pnumber>
<CommentaryRef Ref="key-64af1564e35bcf723ebadd2bca70500b"/>
67C
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="1994-05-03">
<Title> Special accounting schemes.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68" id="section-68">
<Pnumber>68</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/1" id="section-68-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Regulations may make provision establishing a scheme in accordance with the following provisions of this section; and in this section “
<Term id="term-a-relevant-accounting-period">a relevant accounting period</Term>
”, in relation to an insurer, means an accounting period as regards which the scheme applies to the insurer.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/2" id="section-68-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Regulations may provide that if an insurer notifies the Commissioners that the scheme should apply to him as regards accounting periods beginning on or after a date specified in the notification and prescribed conditions are fulfilled, then, subject to any provision made under subsection (9) below, the scheme shall apply to the insurer as regards accounting periods beginning on or after that date.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/3" id="section-68-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Regulations may provide that where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/3/a" id="section-68-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an entry is made in the accounts of an insurer showing a premium under a taxable insurance contract as due to him, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/3/b" id="section-68-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the entry is made as at a particular date which falls within a relevant accounting period,</Text>
</P3para>
</P3>
<Text>then (whether or not that date is one on which the premium is actually received by the insurer or on which the premium would otherwise be treated for the purposes of this Part as received by him) the premium shall for the purposes of this Part be taken to be received by the insurer on that date or, in prescribed circumstances, to be received by him on a different date determined in accordance with the regulations.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/4" id="section-68-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where regulations make provision under subsection (3) above they may also provide that, for the purposes of this Part, the amount of the premium shall be taken to be the amount which the entry in the accounts treats as its amount.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/5" id="section-68-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Regulations may provide that provision made under subsections (3) and (4) above shall apply even if the premium, or part of it, is never actually received by the insurer or on his behalf; and the regulations may include provision that, where the premium is never actually received because the contract under which it would have been received is never entered into or is terminated, the premium is nonetheless to be taken for the purposes of this Part to be received under a taxable insurance contract.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/6" id="section-68-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Regulations may provide that any provision made under subsection (4) above shall be subject to any directions made under section 66 above.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/7" id="section-68-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Regulations may provide that where a premium is treated as received on a particular date by virtue of provision made under subsection (3) above and there is another date on which the premium—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/7/a" id="section-68-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is actually received by the insurer, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/7/b" id="section-68-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>would, apart from the regulations, be treated for the purposes of this Part as received by him,</Text>
</P3para>
</P3>
<Text>the premium shall be taken for the purposes of this Part not to be received by him on that other date.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/8" id="section-68-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Regulations may provide that provision made under subsection (7) above shall apply only to the extent that there is no excess of the actual amount of the premium over the amount which, by virtue of regulations under this section or of a direction under section 66 above, is to be taken for the purposes of this Part to be its amount; and the regulations may include provision that where there is such an excess, the excess amount shall be taken for the purposes of this Part to be a separate premium and to be received by the insurer on a date determined in accordance with the regulations.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/9" id="section-68-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Regulations may provide that if a notification has been given in accordance with provision made under subsection (2) above and subsequently—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/9/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/9/a" id="section-68-9-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the insurer gives notice to the Commissioners that the scheme should not apply to him as regards accounting periods beginning on or after a date specified in the notice, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/9/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/9/b" id="section-68-9-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the Commissioners give notice to the insurer that the scheme is not to apply to him as regards accounting periods beginning on or after a date specified in the notice,</Text>
</P3para>
</P3>
<Text>then, if prescribed conditions are fulfilled, the scheme shall not apply to the insurer as regards an accounting period beginning on or after the date specified in the notice mentioned in paragraph (a) or (b) above unless the circumstances are such as may be prescribed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/10" id="section-68-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>Regulations may include provision—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/10/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/10/a" id="section-68-10-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>enabling an insurer to whom the scheme applies as regards an accounting period to account for tax due in respect of that period on the assumption that the scheme will apply to him as regards subsequent accounting periods;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/10/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/10/b" id="section-68-10-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>designed to secure that, where the scheme ceases to apply to an insurer, any tax which by virtue of provision made under paragraph (a) above has not been accounted for is accounted for and paid.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/11" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/11" id="section-68-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>Regulations may provide that where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/11/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/11/a" id="section-68-11-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an entry in the accounts of an insurer shows a premium as due to him,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/11/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/11/b" id="section-68-11-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the entry is made as at a date falling before 1st October 1994,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/11/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/11/c" id="section-68-11-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>tax in respect of the receipt of the premium would, apart from the regulations, be charged by reference to a date (whether or not the date on which the premium is actually received by the insurer) falling on or after 1st October 1994,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/11/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/11/d" id="section-68-11-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the date by reference to which tax would be charged falls within a relevant accounting period, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/11/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/11/e" id="section-68-11-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>prescribed conditions are fulfilled,</Text>
</P3para>
</P3>
<Text>the premium, or such part of it as may be found in accordance with prescribed rules, shall be taken for the purposes of this Part to have been received by the insurer before 1st October 1994.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/12" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/12" id="section-68-12">
<Pnumber>12</Pnumber>
<P2para>
<Text>Without prejudice to subsection (13) below, regulations may include provision modifying any provision made under this section so as to secure the effective operation of the provision in a case where a premium consists wholly or partly of anything other than money.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/13" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/13" id="section-68-13">
<Pnumber>13</Pnumber>
<P2para>
<Text>Regulations may modify the effect of any provision of this Part.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/68/14" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/68/14" id="section-68-14">
<Pnumber>14</Pnumber>
<P2para>
<Text>The reference in subsection (3)(a) above to a premium under a taxable insurance contract includes a reference to anything that, although not actually received by or on behalf of the insurer, would be such a premium if it were so received.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2012-03-01">
<Title>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541"> Charge to tax where different rates of tax apply.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69" id="section-69">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">69</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/1" id="section-69-1">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">This section applies for the purpose of determining the chargeable amount in a case where a contract provides cover falling within any one of the following paragraphs, that is to say—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/1/a" id="section-69-1-a">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">cover for one or more exempt matters,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/1/b" id="section-69-1-b">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">cover for one or more standard rate matters, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/1/c" id="section-69-1-c">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">cover for one or more higher rate matters,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">and also provides cover falling within another of those paragraphs.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/1A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/1A" id="section-69-1A">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">
<Addition ChangeId="key-60fa9f2767f1263dafe31e8830c04473-1507024378875" CommentaryRef="key-60fa9f2767f1263dafe31e8830c04473">1A</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">
<Addition ChangeId="key-60fa9f2767f1263dafe31e8830c04473-1507024378875" CommentaryRef="key-60fa9f2767f1263dafe31e8830c04473">But this section does not apply for the purpose of determining the chargeable amount in relation to an excepted premium (as to which see section 69A).</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/2" id="section-69-2">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">In the following provisions of this section “</Addition>
<Term id="term-the-non-exempt-premium">
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">the non-exempt premium</Addition>
</Term>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">” means the difference between—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/2/a" id="section-69-2-a">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">the amount of the premium; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/2/b" id="section-69-2-b">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">such part of the premium as is attributable to any exempt matter or matters or, if no part is so attributable, nil.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/3" id="section-69-3">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">If the contract provides cover for one or more exempt matters and also provides cover for either—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/3/a" id="section-69-3-a">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">one or more standard rate matters, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/3/b" id="section-69-3-b">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">one or more higher rate matters,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">the chargeable amount is such amount as, with the addition of the tax chargeable at the standard rate or (as the case may be) the higher rate, is equal to the non-exempt premium.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/4" id="section-69-4">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">If the contract provides cover for both—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/4/a" id="section-69-4-a">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">one or more standard rate matters, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/4/b" id="section-69-4-b">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">one or more higher rate matters,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">the higher rate element and the standard rate element shall be found in accordance with the following provisions of this section.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/5" id="section-69-5">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">For the purposes of this section—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/5/a" id="section-69-5-a">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541"></Addition>
<Term id="term-the-higher-rate-element">
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">the higher rate element</Addition>
</Term>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">” is such portion of the non-exempt premium as is attributable to the higher rate matters (including tax at the higher rate); and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/5/b" id="section-69-5-b">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541"></Addition>
<Term id="term-the-standard-rate-element">
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">the standard rate element</Addition>
</Term>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">” is the difference between—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/5/b/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/5/b/i" id="section-69-5-b-i">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">the non-exempt premium; and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/5/b/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/5/b/ii" id="section-69-5-b-ii">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">the higher rate element.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/6" id="section-69-6">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">In a case falling within subsection (4) above, tax shall be charged separately—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/6/a" id="section-69-6-a">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">at the standard rate, by reference to the standard rate chargeable amount, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/6/b" id="section-69-6-b">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">at the higher rate, by reference to the higher rate chargeable amount,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">and the tax chargeable in respect of the premium is the aggregate of those amounts of tax.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/7" id="section-69-7">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">For the purposes of this section—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541"></Addition>
<Term id="term-the-higher-rate-chargeable-amount">
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">the higher rate chargeable amount</Addition>
</Term>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">” is such amount as, with the addition of the tax chargeable at the higher rate, is equal to the higher rate element;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541"></Addition>
<Term id="term-the-standard-rate-chargeable-amount">
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">the standard rate chargeable amount</Addition>
</Term>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">” is such amount as, with the addition of the tax chargeable at the standard rate, is equal to the standard rate element.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/8" id="section-69-8">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">References in this Part to the chargeable amount shall, in a case falling within subsection (4) above, be taken as referring separately to the standard rate chargeable amount and the higher rate chargeable amount.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/9" id="section-69-9">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">In applying subsection (2)(b) above, any amount that is included in the premium as being referable to tax (whether or not the amount corresponds to the actual amount of tax payable in respect of the premium) shall be taken to be wholly attributable to the non-exempt matter or matters.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/10" id="section-69-10">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">10</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">In applying subsection (5)(a) above, any amount that is included in the premium as being referable to tax at the higher rate (whether or not the amount corresponds to the actual amount of tax payable at that rate in respect of the premium) shall be taken to be wholly attributable to the higher rate element.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/11" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/11" id="section-69-11">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">11</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">Subject to subsections (9) and (10) above, any attribution under subsection (2)(b) or (5)(a) above shall be made on such basis as is just and reasonable.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/12" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/12" id="section-69-12">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">12</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">For the purposes of this section—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/12/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/12/a" id="section-69-12-a">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">an “</Addition>
<Term id="term-exempt-matter">
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">exempt matter</Addition>
</Term>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">” is any matter such that, if it were the only matter for which the contract provided cover, the contract would not be a taxable insurance contract;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/12/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/12/b" id="section-69-12-b">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">a “</Addition>
<Term id="term-non-exempt-matter">
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">non-exempt matter</Addition>
</Term>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">” is a matter which is not an exempt matter;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/12/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/12/c" id="section-69-12-c">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">a “</Addition>
<Term id="term-standard-rate-matter">
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">standard rate matter</Addition>
</Term>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">” is any matter such that, if it were the only matter for which the contract provided cover, tax at the standard rate would be chargeable on the chargeable amount;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/12/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/12/d" id="section-69-12-d">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">a “</Addition>
<Term id="term-higher-rate-matter">
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">higher rate matter</Addition>
</Term>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">” is any matter such that, if it were the only matter for which the contract provided cover, tax at the higher rate would be chargeable on the chargeable amount.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/13" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/13" id="section-69-13">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">13</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">If the contract relates to a lifeboat and lifeboat equipment, the lifeboat and the equipment shall be taken together in applying this section.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69/14" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69/14" id="section-69-14">
<Pnumber>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">14</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">For the purposes of this section “</Addition>
<Term id="term-lifeboat">
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">lifeboat</Addition>
</Term>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">” and “</Addition>
<Term id="term-lifeboat-equipment">
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">lifeboat equipment</Addition>
</Term>
<Addition ChangeId="d29p8084" CommentaryRef="c14453541">” have the same meaning as in paragraph 6 of Schedule 7A to this Act.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2012-03-01">
<Title>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Part-exempt contracts: excepted premiums</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A" id="section-69A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">69A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/1" id="section-69A-1">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/1/a" id="section-69A-1-a">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">an insurer at any time (“the relevant time”) receives a premium under a part-exempt contract, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/1/b" id="section-69A-1-b">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">the conditions in subsection (2) are met,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">the chargeable amount in relation to the premium is nil.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/2" id="section-69A-2">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">The conditions are that—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/2/a" id="section-69A-2-a">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">the relevant total is £500,000 or less, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/2/b" id="section-69A-2-b">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">10% or less of the relevant total is attributable to any non-exempt matter or matters.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/3" id="section-69A-3">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">For this purpose “the relevant total” is the total of—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/3/a" id="section-69A-3-a">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">the amount of the premium,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/3/b" id="section-69A-3-b">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">the amount of any other premium received by the insurer under the contract at or before the relevant time, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/3/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/3/c" id="section-69A-3-c">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">the amount of any premium that, at the relevant time, the insurer has a present or future right to receive under the contract.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/4" id="section-69A-4">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">In applying subsection (2)(b), any amount that is included in a premium as being referable to tax (whether or not the amount corresponds to the actual amount of tax payable in respect of the premium) shall be taken to be wholly attributable to a non-exempt matter.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/5" id="section-69A-5">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Subject to that, any attribution under subsection (2)(b) is to be made on such basis as is just and reasonable.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/6" id="section-69A-6">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">For the purposes of this section—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/6/a" id="section-69A-6-a">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">an “exempt matter” is any matter such that, if it were the only matter for which the contract provided cover, the contract would not be a taxable insurance contract, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/6/b" id="section-69A-6-b">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">a “non-exempt matter” is a matter which is not an exempt matter.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69A/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69A/7" id="section-69A-7">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">In this Part—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">“excepted premium” means a premium under an insurance contract in relation to which, by virtue of subsection (1), the chargeable amount is nil;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">“part-exempt contract” means an insurance contract that provides–</Addition>
</Text>
<OrderedList Decoration="parens" Type="alpha">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">cover for one or more exempt matters, and</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">cover for one or more non-exempt matters.</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2012-03-01">
<Title>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Treatment of excepted premiums where limits breached after receipt</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69B" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69B" id="section-69B">
<Pnumber PuncAfter="">
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">69B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69B/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69B/1" id="section-69B-1">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">This section applies if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69B/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69B/1/a" id="section-69B-1-a">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">an insurer at any time—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69B/1/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69B/1/a/i" id="section-69B-1-a-i">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">receives a premium under a part-exempt contract that is not an excepted premium, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69B/1/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69B/1/a/ii" id="section-69B-1-a-ii">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">acquires a present or future right to receive a premium under a part-exempt contract that, on receipt, will not be an excepted premium,</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69B/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69B/1/b" id="section-69B-1-b">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">one or more excepted premiums were previously received by the insurer under the contract, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69B/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69B/1/c" id="section-69B-1-c">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">this section has not already applied in relation to the contract.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69B/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69B/2" id="section-69B-2">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">The insurer is deemed for the purposes of this Part to have received, at the time mentioned in subsection (1)(a), premiums under the contract of the same amounts, and attributable to the same matters, as the excepted premiums mentioned in subsection (1)(b).</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2012-03-01">
<Title>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Part-exempt contracts: exemption from requirement to make returns</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69C" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69C" id="section-69C">
<Pnumber PuncAfter="">
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">69C</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69C/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69C/1" id="section-69C-1">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">If the condition in subsection (2) is met, a registrable person may apply in writing to the Commissioners for an exemption under this section.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69C/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69C/2" id="section-69C-2">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">The condition is that the person has not received, and does not expect to receive, at any time after the beginning of a specified accounting period, any premium under a taxable insurance contract that is not an excepted premium.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69C/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69C/3" id="section-69C-3">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">In subsection (2) “specified” means specified in the application.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69C/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69C/4" id="section-69C-4">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">The application must contain such information as the Commissioners may direct.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69C/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69C/5" id="section-69C-5">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">The Commissioners must grant the application unless it appears to them that the condition in subsection (2) is not met.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69C/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69C/6" id="section-69C-6">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Where an exemption has effect the applicant—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69C/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69C/6/a" id="section-69C-6-a">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">is exempt from any requirement imposed under section 54 to make returns in relation to the accounting period specified in the application or subsequent accounting periods, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69C/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69C/6/b" id="section-69C-6-b">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">must ensure that any records that the applicant is required to keep by virtue of paragraph 1(1) of Schedule 7 are, so far as they relate to premiums received, kept in a form enabling records relating to excepted premiums to be readily distinguished from records relating to other premiums.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2012-03-01">
<Title>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Withdrawal of exemption</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69D" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69D" id="section-69D">
<Pnumber PuncAfter="">
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">69D</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69D/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69D/1" id="section-69D-1">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">The Commissioners may by notice withdraw an exemption if it appears to them that—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69D/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69D/1/a" id="section-69D-1-a">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">the condition in section 69C(2) is no longer met, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69D/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69D/1/b" id="section-69D-1-b">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">the person is not keeping, or has not kept, records as required by section 69C(6)(b).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69D/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69D/2" id="section-69D-2">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">Where an exemption is withdrawn under subsection (1), the exemption ceases to have effect in relation to the accounting period in which the notice is given and subsequent accounting periods.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69D/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69D/3" id="section-69D-3">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">If, during an accounting period in relation to which an exemption has effect, a person receives a premium under a taxable insurance contract that is not an excepted premium, the exemption ceases to have effect in relation to that and subsequent accounting periods.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/69D/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/69D/4" id="section-69D-4">
<Pnumber>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b233fb136382902e6946cd3106c0945a-1507023987634" CommentaryRef="key-b233fb136382902e6946cd3106c0945a">References in this section to an exemption are to an exemption granted under section 69C.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/III/crossheading/supplementary" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/III/crossheading/supplementary" NumberOfProvisions="5" id="part-III-crossheading-supplementary" RestrictStartDate="2023-07-11">
<Title> Supplementary</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1994-10-01">
<Title> Interpretation: taxable insurance contracts.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70" id="section-70">
<Pnumber>70</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/1" id="section-70-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Subject to
<Addition ChangeId="d29p8359" CommentaryRef="c14453641">subsection (1A) below</Addition>
, any contract of insurance is a taxable insurance contract.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/1A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/1A" id="section-70-1A">
<Pnumber>
<Addition ChangeId="d29p8363" CommentaryRef="c14453651">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8363" CommentaryRef="c14453651">A contract is not a taxable insurance contract if it falls within one or more of the paragraphs of Part I of Schedule 7A to this Act.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/1B" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/1B" id="section-70-1B">
<Pnumber>
<Addition ChangeId="d29p8363" CommentaryRef="c14453651">1B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8363" CommentaryRef="c14453651">Part II of Schedule 7A to this Act (interpretation of certain provisions of Part I) shall have effect.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/2" id="section-70-2">
<Pnumber>
<CommentaryRef Ref="c14453661"/>
2
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/3" id="section-70-3">
<Pnumber>
<CommentaryRef Ref="c14453661"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/4" id="section-70-4">
<Pnumber>
<CommentaryRef Ref="c14453661"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/5" id="section-70-5">
<Pnumber>
<CommentaryRef Ref="c14453661"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/6" id="section-70-6">
<Pnumber>
<CommentaryRef Ref="c14453661"/>
6
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/7" id="section-70-7">
<Pnumber>
<CommentaryRef Ref="c14453661"/>
7
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/8" id="section-70-8">
<Pnumber>
<CommentaryRef Ref="c14453661"/>
8
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/9" id="section-70-9">
<Pnumber>
<CommentaryRef Ref="c14453661"/>
9
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/10" id="section-70-10">
<Pnumber>
<CommentaryRef Ref="c14453661"/>
10
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/11" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/11" id="section-70-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>This section has effect subject to section 71 below.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/70/12" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/70/12" id="section-70-12">
<Pnumber>12</Pnumber>
<P2para>
<Text>This section and section 71 below have effect for the purposes of this Part.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="1994-05-03">
<Title> Taxable insurance contracts: power to change definition.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/71" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/71" id="section-71">
<Pnumber>71</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/71/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/71/1" id="section-71-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Provision may be made by order that—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/71/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/71/1/a" id="section-71-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a contract of insurance that would otherwise not be a taxable insurance contract shall be a taxable insurance contract if it falls within a particular description;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/71/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/71/1/b" id="section-71-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a contract of insurance that would otherwise be a taxable insurance contract shall not be a taxable insurance contract if it falls within a particular description.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/71/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/71/2" id="section-71-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A description referred to in subsection (1) above may be by reference to the nature of the insured or by reference to such other factors as the Treasury think fit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/71/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/71/3" id="section-71-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Provision under this section may be made in such way as the Treasury think fit, and in particular may be made by amending this Part.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/71/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/71/4" id="section-71-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>An order under this section may amend or modify the effect of section 69 above in such way as the Treasury think fit.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-04-08">
<Title> Interpretation: premium.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72" id="section-72">
<Pnumber>72</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1" id="section-72-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In relation to a taxable insurance contract, a premium is any payment received under the contract by the insurer, and in particular includes any payment wholly or partly referable to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1/a" id="section-72-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any risk,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1/b" id="section-72-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>costs of administration,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1/c" id="section-72-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>commission,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1/d" id="section-72-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>any facility for paying in instalments or making deferred payment (whether or not payment for the facility is called interest), or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1/e" id="section-72-1-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>tax.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1A" id="section-72-1A">
<Pnumber>
<Addition ChangeId="d29p8542" CommentaryRef="c14453751">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8542" CommentaryRef="c14453751">Where an amount is charged to the insured by any person in connection with a taxable insurance contract, any payment in respect of that amount is to be regarded as a payment received under that contract by the insurer unless—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1A/a" id="section-72-1A-a">
<Pnumber>
<Addition ChangeId="d29p8542" CommentaryRef="c14453751">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8542" CommentaryRef="c14453751">the payment is chargeable to tax at the higher rate by virtue of section 52A above; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1A/b" id="section-72-1A-b">
<Pnumber>
<Addition ChangeId="d29p8542" CommentaryRef="c14453751">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8542" CommentaryRef="c14453751">the amount is charged under a separate contract and is identified in writing to the insured as a separate amount so charged.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1AA" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1AA" id="section-72-1AA">
<Pnumber>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">1AA</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">A contract (“the relevant contract”) is not to be regarded as a separate contract for the purposes of subsection (1A) above if conditions A to D are met.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1AB" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1AB" id="section-72-1AB">
<Pnumber>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">1AB</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">Condition A is that the insured is an individual (“I”) and enters into the taxable insurance contract in a personal capacity.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1AC" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1AC" id="section-72-1AC">
<Pnumber>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">1AC</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">Condition B is that I—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1AC/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1AC/a" id="section-72-1AC-a">
<Pnumber>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">is required to enter into the relevant contract by, or as a condition of entering into, the taxable insurance contract, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1AC/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1AC/b" id="section-72-1AC-b">
<Pnumber>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">would be unlikely to enter into the relevant contract without also entering into the taxable insurance contract.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1AD" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1AD" id="section-72-1AD">
<Pnumber>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">1AD</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">Condition C is that—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1AD/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1AD/a" id="section-72-1AD-a">
<Pnumber>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">the amount charged to I under the relevant contract in respect of any particular services is not open to negotiation by I, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1AD/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1AD/b" id="section-72-1AD-b">
<Pnumber>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">the other terms on which particular services are to be provided to I under the relevant contract are not open to such negotiation.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1AE" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1AE" id="section-72-1AE">
<Pnumber>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">1AE</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c0ae92c1e1855e57e1c83d0bb3d0813a-1506950080623" CommentaryRef="key-c0ae92c1e1855e57e1c83d0bb3d0813a">Condition D is that the amount charged to I under the taxable insurance contract is arrived at without a comprehensive assessment having been undertaken of the individual circumstances of I which might affect the level of risk.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1B" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1B" id="section-72-1B">
<Pnumber>
<Addition ChangeId="key-d9c67a418b479133244e81235d692456-1506520813562" CommentaryRef="key-d9c67a418b479133244e81235d692456">1B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-d9c67a418b479133244e81235d692456-1506520813562" CommentaryRef="key-d9c67a418b479133244e81235d692456">Where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1B/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1B/a" id="section-72-1B-a">
<Pnumber>
<Addition ChangeId="key-d9c67a418b479133244e81235d692456-1506520813562" CommentaryRef="key-d9c67a418b479133244e81235d692456">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-d9c67a418b479133244e81235d692456-1506520813562" CommentaryRef="key-d9c67a418b479133244e81235d692456">an amount is charged (to the insured or any other person) in respect of the acquisition of a right (whether of the insured or any other person) to require the insurer to provide, or offer to provide, any of the cover included in a taxable insurance contract, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/1B/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/1B/b" id="section-72-1B-b">
<Pnumber>
<Addition ChangeId="key-d9c67a418b479133244e81235d692456-1506520813562" CommentaryRef="key-d9c67a418b479133244e81235d692456">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-d9c67a418b479133244e81235d692456-1506520813562" CommentaryRef="key-d9c67a418b479133244e81235d692456">any payment in respect of that amount is not regarded as a payment received under that contract by the insurer by virtue of subsection (1A) above,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-d9c67a418b479133244e81235d692456-1506520813562" CommentaryRef="key-d9c67a418b479133244e81235d692456">the payment is to be regarded as a payment received under that contract by the insurer unless it is chargeable to tax at the higher rate by virtue of section 52A above.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/2" id="section-72-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A premium may consist wholly or partly of anything other than money, and references to payment in subsection (1) above shall be construed accordingly.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/3" id="section-72-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where a premium is to any extent received in a form other than money, its amount shall be taken to be—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/3/a" id="section-72-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an amount equal to the value of whatever is received in a form other than money, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/3/b" id="section-72-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if money is also received, the aggregate of the amount found under paragraph (a) above and the amount received in the form of money.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/4" id="section-72-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The value to be taken for the purposes of subsection (3) above is open market value at the time of the receipt by the insurer.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/5" id="section-72-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The open market value of anything at any time shall be taken to be an amount equal to such consideration in money as would be payable on a sale of it at that time to a person standing in no such relationship with any person as would affect that consideration.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/6" id="section-72-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Where (apart from this subsection) anything received under a contract by the insurer would be taken to be an instalment of a premium, it shall be taken to be a separate premium.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/7" id="section-72-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where anything is received by any person on behalf of the insurer—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/7/a" id="section-72-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>it shall be treated as received by the insurer when it is received by the other person, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/7/b" id="section-72-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the later receipt of the whole or any part of it by the insurer shall be disregarded.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/7A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/7A" id="section-72-7A">
<Pnumber>
<Addition ChangeId="d29p8622" CommentaryRef="c14453761">7A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8622" CommentaryRef="c14453761">Where any person is authorised by or on behalf of an employee to deduct from anything due to the employee under his contract of employment an amount in respect of a payment due under a taxable insurance contract, subsection (7) above shall not apply to the receipt on behalf of the insurer by the person so authorised of the amount deducted.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/8" id="section-72-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In a case where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/8/a" id="section-72-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a payment under a taxable insurance contract is made to a person (the intermediary) by or on behalf of the insured, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/8/b" id="section-72-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the whole or part of the payment is referable to commission to which the intermediary is entitled,</Text>
</P3para>
</P3>
</P2para>
</P2>
<BlockText>
<Para>
<Text>in determining for the purposes of subsection (7) above whether, or how much of, the payment is received by the intermediary on behalf of the insurer any of the payment that is referable to that commission shall be regarded as received by the intermediary on behalf of the insurer notwithstanding the intermediary’s entitlement.</Text>
</Para>
</BlockText>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/8A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/8A" id="section-72-8A">
<Pnumber>
<Addition ChangeId="d29p8653" CommentaryRef="c14453771">8A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8653" CommentaryRef="c14453771">Where, by virtue of subsection (7A) above, subsection (7) above does not apply to the receipt of an amount by a person and the whole or part of the amount is referable to commission to which he is entitled—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/8A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/8A/a" id="section-72-8A-a">
<Pnumber>
<Addition ChangeId="d29p8653" CommentaryRef="c14453771">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8653" CommentaryRef="c14453771">if the whole of the amount is so referable, the amount shall be treated as received by the insurer when it is deducted by that person; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/8A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/8A/b" id="section-72-8A-b">
<Pnumber>
<Addition ChangeId="d29p8653" CommentaryRef="c14453771">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8653" CommentaryRef="c14453771">otherwise, the part of the amount that is so referable shall be treated as received by the insurer when the remainder of the payment concerned is or is treated as received by him.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/9" id="section-72-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>References in subsection (8) above to a payment include references to a payment in a form other than money.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/9A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/9A" id="section-72-9A">
<Pnumber>
<Addition ChangeId="key-e190724d98ee042b8416edd442bea682-1506950104671" CommentaryRef="key-e190724d98ee042b8416edd442bea682">9A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e190724d98ee042b8416edd442bea682-1506950104671" CommentaryRef="key-e190724d98ee042b8416edd442bea682">Provision may be made by order amending subsections (1AA) to (1AE) above.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/72/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/72/10" id="section-72-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>This section has effect for the purposes of this Part.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2012-03-01">
<Title> Interpretation: other provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73" id="section-73">
<Pnumber>73</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/1" id="section-73-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Unless the context otherwise requires—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-accounting-period">accounting period</Term>
” shall be construed in accordance with section 54 above;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-appeal-tribunal">appeal tribunal</Term>
” means
<Substitution ChangeId="key-1b67f712a8bf0f5f4328ec5c36a80a80-1506690357153" CommentaryRef="key-1b67f712a8bf0f5f4328ec5c36a80a80">the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;</Substitution>
;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-authorised-person">authorised person</Term>
” means any person acting under the authority of the Commissioners;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-commissioners">the Commissioners</Term>
” means the Commissioners of Customs and Excise;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-conduct">conduct</Term>
” includes any act, omission or statement;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-c40406c37513d04a2cd868cb7e719f93-1507024498267" CommentaryRef="key-c40406c37513d04a2cd868cb7e719f93">“excepted premium” has the meaning given by section 69A(7) above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p8735" CommentaryRef="c14453811"></Addition>
<Term id="term-the-higher-rate">
<Addition ChangeId="d29p8735" CommentaryRef="c14453811">the higher rate</Addition>
</Term>
<Addition ChangeId="d29p8735" CommentaryRef="c14453811">” shall be construed in accordance with section 51 above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-80dbd0db7a485711349cab33664bab95-1506690387846" CommentaryRef="key-80dbd0db7a485711349cab33664bab95"></Addition>
<Addition ChangeId="key-80dbd0db7a485711349cab33664bab95-1506690387846" CommentaryRef="key-80dbd0db7a485711349cab33664bab95">HMRC</Addition>
<Addition ChangeId="key-80dbd0db7a485711349cab33664bab95-1506690387846" CommentaryRef="key-80dbd0db7a485711349cab33664bab95">” means Her Majesty’s Revenue and Customs;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p8744" CommentaryRef="c14453821"></Addition>
<Term id="term-insurance-business">
<Addition ChangeId="d29p8744" CommentaryRef="c14453821">insurance business</Addition>
</Term>
<Addition ChangeId="d29p8744" CommentaryRef="c14453821">” means a business which consists of or includes the provision of insurance;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-insurer">insurer</Term>
” means a person or body of persons (whether incorporated or not) carrying on insurance business;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-legislation-relating-to-insurance-premium-tax">legislation relating to insurance premium tax</Term>
” means this Part (as defined by subsection (9) below), any other enactment (whenever passed) relating to insurance premium tax, and any subordinate legislation made under any such enactment;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-c40406c37513d04a2cd868cb7e719f93-1507024516495" CommentaryRef="key-c40406c37513d04a2cd868cb7e719f93">“part-exempt contract” has the meaning given by section 69A(7) above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-prescribed">prescribed</Term>
” means prescribed by an order or regulations under this Part;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p8775" CommentaryRef="c14453811"></Addition>
<Term id="term-the-standard-rate">
<Addition ChangeId="d29p8775" CommentaryRef="c14453811">the standard rate</Addition>
</Term>
<Addition ChangeId="d29p8775" CommentaryRef="c14453811">” shall be construed in accordance with section 51 above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-tax">tax</Term>
” means insurance premium tax;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="key-b3d0f3f6b9129b2621f7250c816b2ad3"/>
...
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-taxable-business">taxable business</Term>
” means a business which consists of or includes the provision of insurance under taxable insurance contracts;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-taxable-insurance-contract">taxable insurance contract</Term>
” shall be construed in accordance with section 70 above.
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p8812" CommentaryRef="c14453841"></Addition>
<Term id="term-taxable-intermediary">
<Addition ChangeId="d29p8812" CommentaryRef="c14453841">taxable intermediary</Addition>
</Term>
<Addition ChangeId="d29p8812" CommentaryRef="c14453841">” shall be construed in accordance with section 52A above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p8822" CommentaryRef="c14453841"></Addition>
<Term id="term-taxable-intermediarys-fees">
<Addition ChangeId="d29p8822" CommentaryRef="c14453841">taxable intermediary’s fees</Addition>
</Term>
<Addition ChangeId="d29p8822" CommentaryRef="c14453841">” has the meaning given by section 53AA(9) above.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/2" id="section-73-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
A risk is situated in the United Kingdom if, by virtue of section 96A(3) of the
<CommentaryRef Ref="c14453861"/>
Insurance Companies Act 1982, it is situated in the United Kingdom for the purposes of that Act.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/3" id="section-73-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8844" CommentaryRef="c14453871">Subject to subsection (3A) below,</Addition>
a registrable person is a person who—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/3/a" id="section-73-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is registered under section 53 above, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/3/b" id="section-73-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is liable to be registered under that section.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/3A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/3A" id="section-73-3A">
<Pnumber>
<Addition ChangeId="d29p8860" CommentaryRef="c14453881">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p8860" CommentaryRef="c14453881">References in sections 53A and 54 above and paragraphs 1, 9 and 12 of Schedule 7 to this Act to a registrable person include a reference to a person who—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/3A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/3A/a" id="section-73-3A-a">
<Pnumber>
<Addition ChangeId="d29p8860" CommentaryRef="c14453881">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8860" CommentaryRef="c14453881">is registered under section 53AA above; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/3A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/3A/b" id="section-73-3A-b">
<Pnumber>
<Addition ChangeId="d29p8860" CommentaryRef="c14453881">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p8860" CommentaryRef="c14453881">is liable to be registered under that section.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/4" id="section-73-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>A commercial ship is a ship which is—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/4/a" id="section-73-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>of a gross tonnage of 15 tons or more, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/4/b" id="section-73-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>not designed or adapted for use for recreation or pleasure.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/5" id="section-73-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>A commercial aircraft is an aircraft which is—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/5/a" id="section-73-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>of a weight of 8,000 kilogrammes or more, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/5/b" id="section-73-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>not designed or adapted for use for recreation or pleasure.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/6" id="section-73-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>A lifeboat is a vessel used or to be used solely for rescue or assistance at sea; and lifeboat equipment is anything used or to be used solely in connection with a lifeboat.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/7" id="section-73-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Foreign or international railway rolling stock is railway rolling stock used principally for journeys taking place wholly or partly outside the United Kingdom.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/8" id="section-73-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Goods in foreign or international transit are goods in transit where their carriage—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/8/a" id="section-73-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>begins and ends outside the United Kingdom,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/8/b" id="section-73-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>begins outside but ends in the United Kingdom, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/8/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/8/c" id="section-73-8-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>ends outside but begins in the United Kingdom.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/9" id="section-73-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>A reference to this Part includes a reference to any order or regulations made under it and a reference to a provision of this Part includes a reference to any order or regulations made under the provision, unless otherwise required by the context or any order or regulations.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/73/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/73/10" id="section-73-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>This section has effect for the purposes of this Part.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." ConfersPower="true" RestrictStartDate="2023-07-11">
<Title> Orders and regulations.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74" id="section-74">
<Pnumber>74</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/1" id="section-74-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The power to make an order under section 61 above shall be exercisable by the Commissioners, and the power to make an order under any other provision of this Part shall be exercisable by the Treasury.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/2" id="section-74-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any power to make regulations under this Part shall be exercisable by the Commissioners.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/3" id="section-74-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Any power to make an order or regulations under this Part shall be exercisable by statutory instrument.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/4" id="section-74-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
An order under section 51A
<Substitution ChangeId="key-4cac9266fe6ee54c545be1caacdd810a-1506950389955" CommentaryRef="key-4cac9266fe6ee54c545be1caacdd810a">, 71 or 72</Substitution>
above shall be laid before the House of Commons; and unless it is approved by that House before the expiration of a period of 28 days beginning with the date on which it was made it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under the order or to the making of a new order.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/5" id="section-74-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In reckoning any such period as is mentioned in subsection (4) above no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than four days.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/6" id="section-74-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
A statutory instrument containing an order or regulations under this Part (other than an order under section 51A
<Substitution ChangeId="key-b2bdd20db92a9980e96bda18cc0211d5-1506950413731" CommentaryRef="key-b2bdd20db92a9980e96bda18cc0211d5">, 71 or 72</Substitution>
above) shall be subject to annulment in pursuance of a resolution of the House of Commons.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/6A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/6A" ConfersPower="true" id="section-74-6A">
<Pnumber>
<Addition ChangeId="key-6c63944845322f12723d08c9827b7054-1700161402153" CommentaryRef="key-6c63944845322f12723d08c9827b7054">6A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-6c63944845322f12723d08c9827b7054-1700161402153" CommentaryRef="key-6c63944845322f12723d08c9827b7054">Regulations under this Part making provision as to the form and manner in which a notification is to be made, or as to the information to be contained in or provided with a notification, may make such provision by reference to a notice published by the Commissioners from time to time.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/7" id="section-74-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Any power to make an order or regulations under this Part—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/7/a" id="section-74-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may be exercised as regards prescribed cases or descriptions of case;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/7/b" id="section-74-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>may be exercised differently in relation to different cases or descriptions of case.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/8" id="section-74-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>An order or regulations under this Part may include such supplementary, incidental, consequential or transitional provisions as appear to the Treasury or the Commissioners (as the case may be) to be necessary or expedient.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/74/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/9" id="section-74-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>
No specific provision of this Part about an order or regulations shall prejudice the generality of subsections
<Substitution ChangeId="key-319f0e8046151b1f2a90054a430070a9-1700161432742" CommentaryRef="key-319f0e8046151b1f2a90054a430070a9">(6A) to</Substitution>
(8) above.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14451891" Type="F">
<Para>
<Text>
Words in s. 23(3) substituted (19.3.1997 with effect as mentioned in
<CitationSubRef id="c00958" CitationRef="c00959" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/24" SectionRef="section-24">s. 24</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00959" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00960" CitationRef="c00959" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/23/2" Operative="true" SectionRef="section-23-2">s. 23(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14451911" Type="F">
<Para>
<Text>
S. 51 substituted (19.3.1997 with effect as mentioned in
<CitationSubRef id="c00962" CitationRef="c00963" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/24" SectionRef="section-24">s. 24</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00963" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00964" CitationRef="c00963" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/21/1" Operative="true" SectionRef="section-21-1">s. 21(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14451931" Type="F">
<Para>
<Text>
S. 51A inserted (19.3.1997 with effect as mentioned in
<CitationSubRef id="c00970" CitationRef="c00971" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/24" SectionRef="section-24">s. 24</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00971" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00972" CitationRef="c00971" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/22/1" Operative="true" SectionRef="section-22-1">s. 22(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14451951" Type="F">
<Para>
<Text>
s. 52A inserted (19.3.1997 with effect as mentioned in
<CitationSubRef id="c00974" CitationRef="c00975" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/25/2" SectionRef="section-25-2">s. 25(2)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00975" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00976" CitationRef="c00975" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/25/1/2" Operative="true" SectionRef="section-25-1-2">s. 25(1)(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14451961" Type="F">
<Para>
<Text>
Words in s. 52A(5) inserted (31.7.1998 with effect as mentioned in
<CitationSubRef id="c00978" CitationRef="c00979" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/147/5" SectionRef="section-147-5">s. 147(5)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00979" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef id="c00980" CitationRef="c00979" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/147/2" Operative="true" SectionRef="section-147-2">s. 147(2)</CitationSubRef>
(with
<CitationSubRef id="c00981" CitationRef="c00979" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/6/3" SectionRef="schedule-18-paragraph-6-3">Sch. 18 para. 6(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14451971" Type="F">
<Para>
<Text>
S. 52A(6)(6A) substituted for s. 52A(6)(7) (31.7.1998 with effect as mentioned in
<CitationSubRef id="c00983" CitationRef="c00984" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/147/5" SectionRef="section-147-5">s. 147(5)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00984" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef id="c00985" CitationRef="c00984" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/147/3" Operative="true" SectionRef="section-147-3">s. 147(3)</CitationSubRef>
(with
<CitationSubRef id="c00986" CitationRef="c00984" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/6/3" SectionRef="schedule-18-paragraph-6-3">Sch. 18 para. 6(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14451981" Type="F">
<Para>
<Text>
Definition in s. 52A(9) repealed (31.7.1998 with effect as mentioned in s. 147(5) of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00987" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef id="c00988" CitationRef="c00987" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/147/4" SectionRef="section-147-4">ss. 147(4)</CitationSubRef>
,
<CitationSubRef id="c00989" CitationRef="c00987" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/165" SectionRef="section-165">165</CitationSubRef>
,
<CitationSubRef id="c00990" CitationRef="c00987" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/27/part/V/1" Operative="true" SectionRef="schedule-27-part-V-1">Sch. 27 Pt. V(1)</CitationSubRef>
, Note (with Sch. 18 para. 6(3))
</Text>
</Para>
</Commentary>
<Commentary id="c14451991" Type="F">
<Para>
<Text>
S. 53(1A) inserted (1.5.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00992" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c00993" CitationRef="c00992" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/34" SectionRef="section-34">s. 34</CitationSubRef>
,
<CitationSubRef id="c00994" CitationRef="c00992" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/5/paragraph/3" Operative="true" SectionRef="schedule-5-paragraph-3">Sch. 5 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14452001" Type="F">
<Para>
<Text>
Word after s. 53(5)(a) inserted (1.5.1995 with application as mentioned in
<CitationSubRef id="c00995" CitationRef="c00996" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/5/paragraph/2/4" SectionRef="schedule-5-paragraph-2-4">Sch. 5 para. 2(4)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00996" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c00997" CitationRef="c00996" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/34" SectionRef="section-34">s. 34</CitationSubRef>
,
<CitationSubRef id="c00998" CitationRef="c00996" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/5/paragraph/2/2/a" Operative="true" SectionRef="schedule-5-paragraph-2-2-a">Sch. 5 para. 2(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14452011" Type="F">
<Para>
<Text>
S. 53(5)(c) and the word immediately preceding it repealed (1.5.1995 with application as mentioned in Sch. 5 para. 2(4) of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01000" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c01001" CitationRef="c01000" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/34" SectionRef="section-34">ss. 34</CitationSubRef>
,
<CitationSubRef id="c01002" CitationRef="c01000" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" SectionRef="section-162">162</CitationSubRef>
,
<CitationSubRef id="c01003" CitationRef="c01000" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/5/paragraph/2/2/b" SectionRef="schedule-5-paragraph-2-2-b">Sch. 5 para. 2(2)(b)</CitationSubRef>
,
<CitationSubRef id="c01004" CitationRef="c01000" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/VII" Operative="true" SectionRef="schedule-29-part-VII">Sch. 29 Pt. VII</CitationSubRef>
, Note
</Text>
</Para>
</Commentary>
<Commentary id="c14452031" Type="F">
<Para>
<Text>
S. 53(5A) inserted (1.5.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01006" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c01007" CitationRef="c01006" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/34" SectionRef="section-34">s. 34</CitationSubRef>
,
<CitationSubRef id="c01008" CitationRef="c01006" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/5/paragraph/2/3" Operative="true" SectionRef="schedule-5-paragraph-2-3">Sch. 5 para. 2(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14452041" Type="F">
<Para>
<Text>
S. 53AA inserted after s. 53 (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01010" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01011" CitationRef="c01010" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/26" Operative="true" SectionRef="section-26">s. 26</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14452061" Type="F">
<Para>
<Text>
S. 53A inserted (1.5.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01013" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c01014" CitationRef="c01013" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/34" SectionRef="section-34">s. 34</CitationSubRef>
,
<CitationSubRef id="c01015" CitationRef="c01013" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/5" Operative="true" SectionRef="schedule-5">Sch. 5</CitationSubRef>
,
<CitationSubRef id="c01016" CitationRef="c01013" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/paragraph/4" SectionRef="paragraph-4">para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14452071" Type="F">
<Para>
<Text>
Words in s. 53A inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01018" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01019" CitationRef="c01018" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/2" Operative="true" SectionRef="section-27-2">s. 27(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14452081" Type="F">
<Para>
<Text>
Words in s. 55 inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01021" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01022" CitationRef="c01021" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/3/a" Operative="true" SectionRef="section-27-3-a">s. 27(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14452091" Type="F">
<Para>
<Text>
Words in s. 55(1) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01024" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01025" CitationRef="c01024" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/3/b" Operative="true" SectionRef="section-27-3-b">s. 27(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14452161" Type="F">
<Para>
<Text>
Words in s. 55(3)(f) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01027" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01028" CitationRef="c01027" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/3/c" Operative="true" SectionRef="section-27-3-c">s. 27(3)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14452181" Type="F">
<Para>
<Text>
Words in s. 55(5) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01030" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01031" CitationRef="c01030" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/3/d" Operative="true" SectionRef="section-27-3-d">s. 27(3)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14452201" Type="F">
<Para>
<Text>
Words in s. 55(8)(a) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01033" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01034" CitationRef="c01033" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/3/e" Operative="true" SectionRef="section-27-3-e">s. 27(3)(e)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453251" Type="I">
<Para>
<Text>
S. 59 wholly in force at 1.10.1994 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1773" id="c01059" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1773">S.I. 1994/1773</Citation>
,
<CitationSubRef id="c01060" CitationRef="c01059" URI="http://www.legislation.gov.uk/id/uksi/1994/1773/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453261" Type="C">
<Para>
<Text>
S. 59 extended (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01062" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01063" CitationRef="c01062" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/1" SectionRef="section-50-1">s. 50(1)</CitationSubRef>
,
<CitationSubRef id="c01064" CitationRef="c01062" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/paragraph/19/2" Operative="true" SectionRef="schedule-5-paragraph-19-2">Sch. 5 para. 19(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453271" Type="F">
<Para>
<Text>
S. 59(1)(bb) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01066" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01067" CitationRef="c01066" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/6" Operative="true" SectionRef="section-27-6">s. 27(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453281" Type="F">
<Para>
<Text>
Words in s. 59(1)(d) substituted (1.5.1995 with application as mentioned in
<CitationSubRef id="c01069" CitationRef="c01070" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/5/paragraph/5/4" SectionRef="schedule-5-paragraph-5-4">Sch. 5 para. 5(4)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01070" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c01071" CitationRef="c01070" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/34" SectionRef="section-34">s. 34</CitationSubRef>
,
<CitationSubRef id="c01072" CitationRef="c01070" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/5/paragraph/5/2" Operative="true" SectionRef="schedule-5-paragraph-5-2">Sch. 5 para. 5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453291" Type="F">
<Para>
<Text>
S. 59(1A) inserted (1.5.1995 with application as mentioned in
<CitationSubRef id="c01074" CitationRef="c01075" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/5/paragraph/5/4" SectionRef="schedule-5-paragraph-5-4">Sch. 5 para. 5(4)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01075" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c01076" CitationRef="c01075" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/34" SectionRef="section-34">s. 34</CitationSubRef>
,
<CitationSubRef id="c01077" CitationRef="c01075" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/5/paragraph/5/3" Operative="true" SectionRef="schedule-5-paragraph-5-3">Sch. 5 para. 5(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453321" Type="C">
<Para>
<Text>
S. 60 extended (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01079" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01080" CitationRef="c01079" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/1" SectionRef="section-50-1">s. 50(1)</CitationSubRef>
,
<CitationSubRef id="c01081" CitationRef="c01079" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/paragraph/19/2" Operative="true" SectionRef="schedule-5-paragraph-19-2">Sch. 5 para. 19(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453331" Type="I">
<Para>
<Text>
S. 60 wholly in force at 1.10.1994 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1773" id="c01083" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1773">S.I. 1994/1773</Citation>
,
<CitationSubRef id="c01084" CitationRef="c01083" URI="http://www.legislation.gov.uk/id/uksi/1994/1773/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453361" Type="P">
<Para>
<Text>
S. 61 power exercised: 1.10.1994 appointed by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1773" id="c01088" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1773">S.I. 1994/1773</Citation>
,
<CitationSubRef id="c01089" CitationRef="c01088" URI="http://www.legislation.gov.uk/id/uksi/1994/1773/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453371" Type="F">
<Para>
<Text>
Words in s. 62(1)(5) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01091" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01092" CitationRef="c01091" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/7" Operative="true" SectionRef="section-27-7">s. 27(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453421" Type="F">
<Para>
<Text>
S. 63(1)(aa) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01094" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01095" CitationRef="c01094" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/8/a" Operative="true" SectionRef="section-27-8-a">s. 27(8)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453431" Type="F">
<Para>
<Text>
S. 63(1)(bb) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01097" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01098" CitationRef="c01097" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/8/b" Operative="true" SectionRef="section-27-8-b">s. 27(8)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453441" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/6" id="c01099" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="6">1985 c. 6</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14453541" Type="F">
<Para>
<Text>
S. 69 substituted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01138" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01139" CitationRef="c01138" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/23/1" Operative="true" SectionRef="section-23-1">s. 23(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453641" Type="F">
<Para>
<Text>
Words in s. 70(1) substituted (1.10.1994) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1698" id="c01141" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1698">S.I. 1994/1698</Citation>
,
<CitationSubRef id="c01142" CitationRef="c01141" URI="http://www.legislation.gov.uk/id/uksi/1994/1698/article/4/a" Operative="true" SectionRef="article-4-a">art. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453651" Type="F">
<Para>
<Text>
S. 70(1A)(1B) inserted (1.10.1994) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1698" id="c01144" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1698">S.I. 1994/1698</Citation>
,
<CitationSubRef id="c01145" CitationRef="c01144" URI="http://www.legislation.gov.uk/id/uksi/1994/1698/article/4/b" Operative="true" SectionRef="article-4-b">art. 4(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453661" Type="F">
<Para>
<Text>
S. 70(2)-(10) deleted (1.10.1994) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1698" id="c01147" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1698">S.I. 1994/1698</Citation>
,
<CitationSubRef id="c01148" CitationRef="c01147" URI="http://www.legislation.gov.uk/id/uksi/1994/1698/article/4/c" Operative="true" SectionRef="article-4-c">art. 4(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453751" Type="F">
<Para>
<Text>
S. 72(1A) inserted (19.3.1997 with effect as mentioned in
<CitationSubRef id="c01150" CitationRef="c01151" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/28/2" SectionRef="section-28-2">s. 28(2)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01151" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01152" CitationRef="c01151" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/28/1" Operative="true" SectionRef="section-28-1">s. 28(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453761" Type="F">
<Para>
<Text>
S. 72(7A) inserted (19.3.1997 with effect as mentioned in
<CitationSubRef id="c01154" CitationRef="c01155" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/30/3" SectionRef="section-30-3">s. 30(3)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01155" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01156" CitationRef="c01155" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/30/1" Operative="true" SectionRef="section-30-1">s. 30(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453771" Type="F">
<Para>
<Text>
S. 72(8A) inserted (19.3.1997 with effect as mentioned in
<CitationSubRef id="c01158" CitationRef="c01159" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/30/3" SectionRef="section-30-3">s. 30(3)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01159" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01160" CitationRef="c01159" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/30/2" Operative="true" SectionRef="section-30-2">s. 30(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453811" Type="F">
<Para>
<Text>
Definitions in s. 73(1) inserted (19.3.1997 with effect as mentioned in
<CitationSubRef id="c01161" CitationRef="c01162" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/24" SectionRef="section-24">s. 24</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01162" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01163" CitationRef="c01162" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/21/2" Operative="true" SectionRef="section-21-2">s. 21(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453821" Type="F">
<Para>
<Text>
Definition in s. 73(1) inserted (1.5.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01164" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c01165" CitationRef="c01164" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/34" SectionRef="section-34">s. 34</CitationSubRef>
,
<CitationSubRef id="c01166" CitationRef="c01164" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/5/paragraph/6" Operative="true" SectionRef="schedule-5-paragraph-6">Sch. 5 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453841" Type="F">
<Para>
<Text>
Definitions in s. 73(1) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01167" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01168" CitationRef="c01167" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/9" Operative="true" SectionRef="section-27-9">s. 27(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453861" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/50" id="c01169" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="50">1982 c. 50</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14453871" Type="F">
<Para>
<Text>
Words in s. 73(3) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01171" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01172" CitationRef="c01171" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/10" Operative="true" SectionRef="section-27-10">s. 27(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14453881" Type="F">
<Para>
<Text>
S. 73(3A) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01174" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01175" CitationRef="c01174" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/27/10" Operative="true" SectionRef="section-27-10">s. 27(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-045c9d99b67a2535675d909b6a0689a9" Type="F">
<Para>
<Text>
Word in s. 62(5) substituted (15.9.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2096" id="cpnpxyb62-00007" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2096" Title="The Enterprise Act 2002 (Insolvency) Order 2003">The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096)</Citation>
,
<CitationSubRef id="cpnpxyb62-00008" CitationRef="cpnpxyb62-00007" URI="http://www.legislation.gov.uk/id/uksi/2003/2096/article/1/1" SectionRef="article-1-1">art. 1(1)</CitationSubRef>
,
<CitationSubRef id="cpnpxyb62-00009" CitationRef="cpnpxyb62-00007" URI="http://www.legislation.gov.uk/id/uksi/2003/2096/schedule/paragraph/23" SectionRef="schedule-paragraph-23" Operative="true">Sch. para. 23</CitationSubRef>
(with
<CitationSubRef id="cpnpxyb62-00010" CitationRef="cpnpxyb62-00007" URI="http://www.legislation.gov.uk/id/uksi/2003/2096/article/6" SectionRef="article-6">art. 6</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-d9c67a418b479133244e81235d692456" Type="F">
<Para>
<Text>
S. 72(1B) inserted (19.7.2007 with effect in accordance with s. 101(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="cppesja02-00007" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="11" Title="Finance Act 2007">Finance Act 2007 (c. 11)</Citation>
,
<CitationSubRef id="cppesja02-00008" CitationRef="cppesja02-00007" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/101/1" SectionRef="section-101-1" Operative="true">s. 101(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-861bcda4ac501535d3ff866be5633dae" Type="F">
<Para>
<Text>
S. 57 omitted (21.7.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cppgycks2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cppgycks2-00006" CitationRef="cppgycks2-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/142/1/a" SectionRef="section-142-1-a" Operative="true">s. 142(1)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-eaa7f03b0b318834ab0656157d27927f" Type="F">
<Para>
<Text>
S. 58 omitted (21.7.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cpph12on2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cpph12on2-00006" CitationRef="cpph12on2-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/142/1/a" SectionRef="section-142-1-a" Operative="true">s. 142(1)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-48a51bfda68b5c9692de242f28e1c3ba" Type="F">
<Para>
<Text>
Words in s. 65(1) omitted (21.7.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cpqju84o2-00022" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cpqju84o2-00022" id="cpqju84o2-00023" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/142/1/b" SectionRef="section-142-1-b" Operative="true">s. 142(1)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-51b7e814e9a0b70caa7a7ee1cebfa639" Type="F">
<Para>
<Text>
Words in s. 65(1) substituted (21.7.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cpph49c72-00016" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cpph49c72-00016" id="cpph49c72-00017" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/143/2" SectionRef="section-143-2" Operative="true">s. 143(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b3d0f3f6b9129b2621f7250c816b2ad3" Type="F">
<Para>
<Text>
Words in s. 73(1) omitted (21.7.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cpqmbsxa2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cpqmbsxa2-00008" CitationRef="cpqmbsxa2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/142/1/c" SectionRef="section-142-1-c" Operative="true">s. 142(1)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-38baae891b4d4043cf5dcf18a58e3e67" Type="F">
<Para>
<Text>
S. 59 heading substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cprxt08x2-00047" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cprxt08x2-00048" CitationRef="cprxt08x2-00047" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cprxt08x2-00049" CitationRef="cprxt08x2-00047" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/205/2" SectionRef="schedule-1-paragraph-205-2" Operative="true">Sch. 1 para. 205(2)</CitationSubRef>
(with
<CitationSubRef id="cprxt08x2-00050" CitationRef="cprxt08x2-00047" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-197e007834898e782d4e52c024ead41a" Type="F">
<Para>
<Text>
S. 60 heading substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cprxxh6n2-00067" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cprxxh6n2-00068" CitationRef="cprxxh6n2-00067" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cprxxh6n2-00069" CitationRef="cprxxh6n2-00067" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/2" SectionRef="schedule-1-paragraph-207-2" Operative="true">Sch. 1 para. 207(2)</CitationSubRef>
(with
<CitationSubRef id="cprxxh6n2-00070" CitationRef="cprxxh6n2-00067" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-f571927d208b973e0f05610b51003deb" Type="F">
<Para>
<Text>
Ss. 59A-59G inserted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps4hx232-00057" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps4hx232-00058" CitationRef="cps4hx232-00057" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps4hx232-00059" CitationRef="cps4hx232-00057" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/206" SectionRef="schedule-1-paragraph-206" Operative="true">Sch. 1 para. 206</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-14fa2067ed2b9d90fcd3de38b463e8fc" Type="F">
<Para>
<Text>
Words in s. 59(1) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps6i57t2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps6i57t2-00008" CitationRef="cps6i57t2-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps6i57t2-00009" CitationRef="cps6i57t2-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/205/3" SectionRef="schedule-1-paragraph-205-3" Operative="true">Sch. 1 para. 205(3)</CitationSubRef>
(with
<CitationSubRef id="cps6i57t2-00010" CitationRef="cps6i57t2-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-0b8979a24499c5439a9b01dc43a66ba5" Type="F">
<Para>
<Text>
S. 59(2)-(8) omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps6i57t2-00016" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps6i57t2-00017" CitationRef="cps6i57t2-00016" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps6i57t2-00018" CitationRef="cps6i57t2-00016" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/205/4" SectionRef="schedule-1-paragraph-205-4" Operative="true">Sch. 1 para. 205(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fb5313e323ca85a3d8623cb168e0814a" Type="F">
<Para>
<Text>
S. 60(1) omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7651p2-00026" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7651p2-00027" CitationRef="cps7651p2-00026" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00028" CitationRef="cps7651p2-00026" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/3" SectionRef="schedule-1-paragraph-207-3" Operative="true">Sch. 1 para. 207(3)</CitationSubRef>
(with
<CitationSubRef id="cps7651p2-00029" CitationRef="cps7651p2-00026" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-e07144b24d63b15ea3edde8b134057f2" Type="F">
<Para>
<Text>
Words in s. 60(2) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7651p2-00036" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7651p2-00037" CitationRef="cps7651p2-00036" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00038" CitationRef="cps7651p2-00036" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/4" SectionRef="schedule-1-paragraph-207-4" Operative="true">Sch. 1 para. 207(4)</CitationSubRef>
(with
<CitationSubRef id="cps7651p2-00039" CitationRef="cps7651p2-00036" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-fc5fa3d8d1090dd96a700fd911f66e8b" Type="F">
<Para>
<Text>
S. 60(3) omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7651p2-00044" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7651p2-00045" CitationRef="cps7651p2-00044" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00046" CitationRef="cps7651p2-00044" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/5" SectionRef="schedule-1-paragraph-207-5" Operative="true">Sch. 1 para. 207(5)</CitationSubRef>
(with
<CitationSubRef id="cps7651p2-00047" CitationRef="cps7651p2-00044" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-c00e008dce55c84e1a9acb5f82a4576f" Type="F">
<Para>
<Text>
S. 60(4)-(4B) substituted for s. 60(4) (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7651p2-00008" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7651p2-00009" CitationRef="cps7651p2-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00010" CitationRef="cps7651p2-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/6" SectionRef="schedule-1-paragraph-207-6" Operative="true">Sch. 1 para. 207(6)</CitationSubRef>
(with
<CitationSubRef id="cps7651p2-00011" CitationRef="cps7651p2-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-609653135c4c2a91ede5d802814ab62b" Type="F">
<Para>
<Text>
Words in s. 60(6) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7651p2-00054" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7651p2-00055" CitationRef="cps7651p2-00054" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00056" CitationRef="cps7651p2-00054" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/7" SectionRef="schedule-1-paragraph-207-7" Operative="true">Sch. 1 para. 207(7)</CitationSubRef>
(with
<CitationSubRef id="cps7651p2-00057" CitationRef="cps7651p2-00054" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00058" CitationRef="cps7651p2-00054" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/9/2/b" SectionRef="schedule-3-paragraph-9-2-b">9(2)(b)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-6ce7915d4fa68154d52f746064b17dc5" Type="F">
<Para>
<Text>
Words in s. 60(7) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7651p2-00065" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7651p2-00066" CitationRef="cps7651p2-00065" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00067" CitationRef="cps7651p2-00065" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/8" SectionRef="schedule-1-paragraph-207-8" Operative="true">Sch. 1 para. 207(8)</CitationSubRef>
(with
<CitationSubRef id="cps7651p2-00068" CitationRef="cps7651p2-00065" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00069" CitationRef="cps7651p2-00065" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/9/2/b" SectionRef="schedule-3-paragraph-9-2-b">9(2)(b)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-59853bc54138ea94ead0c33de7e165fc" Type="F">
<Para>
<Text>
Word in s. 60(8) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7651p2-00076" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7651p2-00077" CitationRef="cps7651p2-00076" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00078" CitationRef="cps7651p2-00076" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/9/a" SectionRef="schedule-1-paragraph-207-9-a" Operative="true">Sch. 1 para. 207(9)(a)</CitationSubRef>
(with
<CitationSubRef id="cps7651p2-00079" CitationRef="cps7651p2-00076" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00080" CitationRef="cps7651p2-00076" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/9/2/b" SectionRef="schedule-3-paragraph-9-2-b">9(2)(b)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-5e1effb606b1a2a87a95884ba9032009" Type="F">
<Para>
<Text>
Words in s. 60(8) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7651p2-00087" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7651p2-00088" CitationRef="cps7651p2-00087" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00089" CitationRef="cps7651p2-00087" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/9/b" SectionRef="schedule-1-paragraph-207-9-b" Operative="true">Sch. 1 para. 207(9)(b)</CitationSubRef>
(with
<CitationSubRef id="cps7651p2-00090" CitationRef="cps7651p2-00087" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00091" CitationRef="cps7651p2-00087" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/9/2/b" SectionRef="schedule-3-paragraph-9-2-b">9(2)(b)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-00dabe13c7629cd12b64c1e37d66b6ed" Type="F">
<Para>
<Text>
S. 60(8A) inserted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7651p2-00018" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7651p2-00019" CitationRef="cps7651p2-00018" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00020" CitationRef="cps7651p2-00018" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/10" SectionRef="schedule-1-paragraph-207-10" Operative="true">Sch. 1 para. 207(10)</CitationSubRef>
(with
<CitationSubRef id="cps7651p2-00021" CitationRef="cps7651p2-00018" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-16a8e9d7f219672e26a43192b352ce6e" Type="F">
<Para>
<Text>
Word in s. 60(9) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7651p2-00098" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7651p2-00099" CitationRef="cps7651p2-00098" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00100" CitationRef="cps7651p2-00098" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/11" SectionRef="schedule-1-paragraph-207-11" Operative="true">Sch. 1 para. 207(11)</CitationSubRef>
(with
<CitationSubRef id="cps7651p2-00101" CitationRef="cps7651p2-00098" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-de5c7b3452c4581145b2e04ce954744c" Type="F">
<Para>
<Text>
S. 60(10) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7651p2-00109" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7651p2-00110" CitationRef="cps7651p2-00109" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7651p2-00111" CitationRef="cps7651p2-00109" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/12" SectionRef="schedule-1-paragraph-207-12" Operative="true">Sch. 1 para. 207(12)</CitationSubRef>
(with
<CitationSubRef id="cps7651p2-00112" CitationRef="cps7651p2-00109" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-1b67f712a8bf0f5f4328ec5c36a80a80" Type="F">
<Para>
<Text>
Words in s. 73(1) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7phu32-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7phu32-00008" CitationRef="cps7phu32-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7phu32-00009" CitationRef="cps7phu32-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/208/2/a" SectionRef="schedule-1-paragraph-208-2-a" Operative="true">Sch. 1 para. 208(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-80dbd0db7a485711349cab33664bab95" Type="F">
<Para>
<Text>
Words in s. 73(1) inserted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cps7phu32-00016" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cps7phu32-00017" CitationRef="cps7phu32-00016" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cps7phu32-00018" CitationRef="cps7phu32-00016" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/208/2/b" SectionRef="schedule-1-paragraph-208-2-b" Operative="true">Sch. 1 para. 208(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5ddeab156c687f1b8e9951352bf0dd1d" Type="F">
<Para>
<Text>
Words in s. 63(9) substituted (1.10.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/1890" id="cpw9my6c2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="1890" Title="The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009">The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)</Citation>
,
<CitationSubRef id="cpw9my6c2-00008" CitationRef="cpw9my6c2-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/1890/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="cpw9my6c2-00009" CitationRef="cpw9my6c2-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/1890/article/4/1/b" SectionRef="article-4-1-b" Operative="true">4(1)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6462c948a605f1ae52a9f0061ff3775a" Type="F">
<Para>
<Text>
Words in s. 52A(8) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/4" id="cpwa362x2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="4" Title="Corporation Tax Act 2010">Corporation Tax Act 2010 (c. 4)</Citation>
,
<CitationSubRef id="cpwa362x2-00008" CitationRef="cpwa362x2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1" SectionRef="section-1184-1">s. 1184(1)</CitationSubRef>
,
<CitationSubRef id="cpwa362x2-00009" CitationRef="cpwa362x2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/281" SectionRef="schedule-1-paragraph-281" Operative="true">Sch. 1 para. 281</CitationSubRef>
(with
<CitationSubRef id="cpwa362x2-00010" CitationRef="cpwa362x2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-c0ae92c1e1855e57e1c83d0bb3d0813a" Type="F">
<Para>
<Text>
S. 72(1AA)-(1AE) inserted (8.4.2010) (with effect in accordance with s. 51(6) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/13" id="cpwiczg92-00007" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="13" Title="Finance Act 2010">Finance Act 2010 (c. 13)</Citation>
,
<CitationSubRef id="cpwiczg92-00008" CitationRef="cpwiczg92-00007" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/section/51/3" SectionRef="section-51-3" Operative="true">s. 51(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e190724d98ee042b8416edd442bea682" Type="F">
<Para>
<Text>
S. 72(9A) inserted (8.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/13" id="cpwiczg92-00015" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="13" Title="Finance Act 2010">Finance Act 2010 (c. 13)</Citation>
,
<CitationSubRef id="cpwiczg92-00016" CitationRef="cpwiczg92-00015" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/section/51/4" SectionRef="section-51-4" Operative="true">s. 51(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4cac9266fe6ee54c545be1caacdd810a" Type="F">
<Para>
<Text>
Words in s. 74(4) substituted (8.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/13" id="cpwih6rw2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="13" Title="Finance Act 2010">Finance Act 2010 (c. 13)</Citation>
,
<CitationSubRef CitationRef="cpwih6rw2-00007" id="cpwih6rw2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/section/51/5" SectionRef="section-51-5" Operative="true">s. 51(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b2bdd20db92a9980e96bda18cc0211d5" Type="F">
<Para>
<Text>
Words in s. 74(6) substituted (8.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/13" id="cpwih6rw2-00015" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="13" Title="Finance Act 2010">Finance Act 2010 (c. 13)</Citation>
,
<CitationSubRef CitationRef="cpwih6rw2-00015" id="cpwih6rw2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/section/51/5" SectionRef="section-51-5" Operative="true">s. 51(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1730c739148465a5dd50acfc954545de" Type="F">
<Para>
<Text>
Words in s. 51(2)(a) substituted (27.7.2010 with effect as mentioned in s. 4(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/31" id="cpwit3it2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="31" Title="Finance (No. 2) Act 2010">Finance (No. 2) Act 2010 (c. 31)</Citation>
,
<CitationSubRef id="cpwit3it2-00008" CitationRef="cpwit3it2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2010/31/section/4/1/a" SectionRef="section-4-1-a" Operative="true">s. 4(1)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b233fb136382902e6946cd3106c0945a" Type="F">
<Para>
<Text>
Ss. 69A-69D inserted (1.3.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2012/266" id="cpxqcvw92-00007" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="266" Title="The Enactment of Extra-Statutory Concessions Order 2012">The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266)</Citation>
,
<CitationSubRef id="cpxqcvw92-00008" CitationRef="cpxqcvw92-00007" URI="http://www.legislation.gov.uk/id/uksi/2012/266/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cpxqcvw92-00009" CitationRef="cpxqcvw92-00007" URI="http://www.legislation.gov.uk/id/uksi/2012/266/article/2/5" SectionRef="article-2-5" Operative="true">2(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c5f4e184029eb35dad1c7797ec0be860" Type="F">
<Para>
<Text>
Words in s. 50(3) substituted (1.3.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2012/266" id="cpxqgrv62-00007" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="266" Title="The Enactment of Extra-Statutory Concessions Order 2012">The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266)</Citation>
,
<CitationSubRef id="cpxqgrv62-00008" CitationRef="cpxqgrv62-00007" URI="http://www.legislation.gov.uk/id/uksi/2012/266/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cpxqgrv62-00009" CitationRef="cpxqgrv62-00007" URI="http://www.legislation.gov.uk/id/uksi/2012/266/article/2/2" SectionRef="article-2-2" Operative="true">2(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-561fabc710af31c107d3cc7f11341968" Type="F">
<Para>
<Text>
S. 59(1)(ha) inserted (1.3.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2012/266" id="cpxqjfbg2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="266" Title="The Enactment of Extra-Statutory Concessions Order 2012">The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266)</Citation>
,
<CitationSubRef id="cpxqjfbg2-00008" CitationRef="cpxqjfbg2-00007" URI="http://www.legislation.gov.uk/id/uksi/2012/266/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cpxqjfbg2-00009" CitationRef="cpxqjfbg2-00007" URI="http://www.legislation.gov.uk/id/uksi/2012/266/article/2/3" SectionRef="article-2-3" Operative="true">2(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-60fa9f2767f1263dafe31e8830c04473" Type="F">
<Para>
<Text>
S. 69(1A) inserted (1.3.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2012/266" id="cpxqltqm2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="266" Title="The Enactment of Extra-Statutory Concessions Order 2012">The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266)</Citation>
,
<CitationSubRef id="cpxqltqm2-00008" CitationRef="cpxqltqm2-00007" URI="http://www.legislation.gov.uk/id/uksi/2012/266/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cpxqltqm2-00009" CitationRef="cpxqltqm2-00007" URI="http://www.legislation.gov.uk/id/uksi/2012/266/article/2/4" SectionRef="article-2-4" Operative="true">2(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c40406c37513d04a2cd868cb7e719f93" Type="F">
<Para>
<Text>
Words in s. 73(1) inserted (1.3.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2012/266" id="cpxqo3k72-00007" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="266" Title="The Enactment of Extra-Statutory Concessions Order 2012">The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266)</Citation>
,
<CitationSubRef id="cpxqo3k72-00008" CitationRef="cpxqo3k72-00007" URI="http://www.legislation.gov.uk/id/uksi/2012/266/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cpxqo3k72-00009" CitationRef="cpxqo3k72-00007" URI="http://www.legislation.gov.uk/id/uksi/2012/266/article/2/6" SectionRef="article-2-6" Operative="true">2(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-354d93c33de861de3658810d9c902988" Type="F">
<Para>
<Text>
S. 59G(4) substituted (1.6.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1264" id="cpzdlz0b2-00008" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1264" Title="The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014">The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264)</Citation>
,
<CitationSubRef id="cpzdlz0b2-00009" CitationRef="cpzdlz0b2-00008" URI="http://www.legislation.gov.uk/id/uksi/2014/1264/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="cpzdlz0b2-00010" CitationRef="cpzdlz0b2-00008" URI="http://www.legislation.gov.uk/id/uksi/2014/1264/article/3" SectionRef="article-3" Operative="true">3</CitationSubRef>
(with
<CitationSubRef id="cpzdlz0b2-00011" CitationRef="cpzdlz0b2-00008" URI="http://www.legislation.gov.uk/id/uksi/2014/1264/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-bfeecdc9acb23c1cd1dc5f37dd213f65" Type="F">
<Para>
<Text>
<CitationSubRef id="cbngrvvl3-00006" StartSectionRef="section-66A" EndSectionRef="section-66C" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66A" UpTo="http://www.legislation.gov.uk/id/ukpga/1994/9/section/66C">Ss. 66A-66C</CitationSubRef>
inserted (with effect in accordance with s. 18(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/10" id="cbngrvvl3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="10" Title="Finance Act 2017">Finance Act 2017 (c. 10)</Citation>
,
<CitationSubRef id="cbngrvvl3-00008" CitationRef="cbngrvvl3-00007" SectionRef="section-18-2" URI="http://www.legislation.gov.uk/id/ukpga/2017/10/section/18/2" Operative="true">s. 18(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-64af1564e35bcf723ebadd2bca70500b" Type="F">
<Para>
<Text>
<CitationSubRef id="cbnh0it13-00013" StartSectionRef="section-67A" EndSectionRef="section-67C" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/67A" UpTo="http://www.legislation.gov.uk/id/ukpga/1994/9/section/67C">Ss. 67A-67C</CitationSubRef>
omitted (with effect in accordance with s. 18(4) of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/10" id="cbnh0it13-00014" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="10" Title="Finance Act 2017">Finance Act 2017 (c. 10)</Citation>
,
<CitationSubRef id="cbnh0it13-00015" CitationRef="cbnh0it13-00014" SectionRef="section-18-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/10/section/18/3/b" Operative="true">s. 18(3)(b)</CitationSubRef>
(with
<CitationSubRef id="cbnh0it13-00016" CitationRef="cbnh0it13-00014" SectionRef="section-18-5" URI="http://www.legislation.gov.uk/id/ukpga/2017/10/section/18/5">s. 18(5)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-08be5d406988e07734eb38400625fecd" Type="F">
<Para>
<Text>
Words in s. 51(2)(b) substituted (with effect in accordance with s. 17(2)-(5) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/10" id="cbnhbhbc3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="10" Title="Finance Act 2017">Finance Act 2017 (c. 10)</Citation>
,
<CitationSubRef id="cbnhbhbc3-00008" CitationRef="cbnhbhbc3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2017/10/section/17/1" SectionRef="section-17-1" Operative="true">s. 17(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c916d01e5494c542ab413db8ccd52f9d" Type="F">
<Para>
<Text>
<CitationSubRef id="cbnhtm1s3-00004" SectionRef="section-67" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/67">S. 67</CitationSubRef>
omitted (27.4.2017) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/10" id="cbnhtm1s3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="10" Title="Finance Act 2017">Finance Act 2017 (c. 10)</Citation>
,
<CitationSubRef id="cbnhtm1s3-00006" CitationRef="cbnhtm1s3-00005" SectionRef="section-18-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2017/10/section/18/3/a" Operative="true">s. 18(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f159d951f4db1d695807e09aede21bd4" Type="F">
<Para>
<Text>
S. 65(1A) substituted for s. 65(1A)(1B) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="d9e4" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Taxation (Post-transition Period) Act 2020">Taxation (Post-transition Period) Act 2020 (c. 26)</Citation>
,
<CitationSubRef id="cc121216763889" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/section/8" Operative="true" SectionRef="section-8">ss. 8</CitationSubRef>
,
<CitationSubRef id="cc142346154311" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/section/11/1/e" SectionRef="section-11-1-e">11(1)(e)</CitationSubRef>
(with
<CitationSubRef id="cc00005" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" UpTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9">Sch. 2 para. 7(7)-(9)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" id="d9e16" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1642">S.I. 2020/1642</Citation>
,
<CitationSubRef id="cc156360157988" CitationRef="d9e16" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/9" Operative="true" SectionRef="regulation-9">reg. 9</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6c63944845322f12723d08c9827b7054" Type="F">
<Para>
<Text>
<CitationSubRef id="c6nt93535-00006" SectionRef="section-74-6A" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/6A">S. 74(6A)</CitationSubRef>
inserted (11.7.2023) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2023/30" id="c6nt93535-00007" Class="UnitedKingdomPublicGeneralAct" Year="2023" Number="30" Title="Finance (No. 2) Act 2023">Finance (No. 2) Act 2023 (c. 30)</Citation>
,
<CitationSubRef CitationRef="c6nt93535-00007" id="c6nt93535-00008" SectionRef="section-337-a" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/337/a" Operative="true">s. 337(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-319f0e8046151b1f2a90054a430070a9" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c6nt93535-00014" SectionRef="section-74-9" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/74/9">s. 74(9)</CitationSubRef>
substituted (11.7.2023) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2023/30" id="c6nt93535-00015" Class="UnitedKingdomPublicGeneralAct" Year="2023" Number="30" Title="Finance (No. 2) Act 2023">Finance (No. 2) Act 2023 (c. 30)</Citation>
,
<CitationSubRef CitationRef="c6nt93535-00015" id="c6nt93535-00016" SectionRef="section-337-b" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/337/b" Operative="true">s. 337(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>