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The Insurance Premium Tax Regulations 1994
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- UK Statutory Instruments
- 1994 No. 1774
- PART III
- Regulation 16
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16.—(1) Every registrable person shall, for the purpose of accounting for tax, keep and preserve the following—
(a)his business and accounting records;
(b)policy documents, cover notes, endorsements and similar documents, and copies of such documents that are issued by him;
(c)copies of all invoices, renewal notices and similar documents issued by him;
(d)all credit or debit notes or other documents received by him which evidence an increase or decrease in the amount of any premium, and copies of such documents that are issued by him;
(e)such other records as the Commissioners may specify in a notice published by them and not withdrawn by them.
(2) Every registrable person shall keep and preserve the records specified in paragraph (1) above for a period of six years.
(3) The reference in paragraph (1)(d) above to any premium shall be construed for the purposes of that paragraph as it would be construed for the purposes of Part V of these Regulations.
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