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The Insurance Premium Tax Regulations 1994
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- UK Statutory Instruments
- 1994 No. 1774
- PART VII
- Regulation 37
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Adjustment of assessments
37.—(1) Where—
(a)an amount of tax has been assessed under regulation 35; and
(b)the amount of that tax, or any part of it, has also been assessed under section 56 of the Act and notified to the insurer,
the assessment which has been made under regulation 35 shall be treated as reduced to the extent that the amount referred to in sub-paragraph (b) above has been included in the amount thereof.
(2) Where an assessment such as is referred to in paragraph (1)(a) or (b) above is subsequently withdrawn, that paragraph shall not apply; and where the assessment is reduced, it shall apply as if any reference to the amount of tax which has been assessed were a reference to the reduced amount.
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