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The Insurance Premium Tax Regulations 1994
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- UK Statutory Instruments
- 1994 No. 1774
- PART VII
- Regulation 36
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Persons liable for tax assessed
36.—(1) Where the Commissioners make an assessment under regulation 35 and notify it to the insured person, or each of the insured persons, on whom a liability notice in respect of the contract has been served—
(a)the insurer; and
(b)the insured persons mentioned in this regulation,
shall be jointly and severally liable to pay the amount of tax assessed, to the extent that the assessment has not subsequently been reduced or withdrawn, and that tax shall be recoverable accordingly.
(2) An insured person who has been notified of an assessment made under regulation 35 shall be liable in accordance with this regulation to pay the tax so assessed notwithstanding that he has already paid an amount representing that tax or any part of it as part of a premium.
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