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The Insurance Premium Tax (Amendment) Regulations 1995
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- UK Statutory Instruments
- 1995 No. 1587
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 17th July 1995, replace regulations 5 and 43 of the Insurance Premium Tax Regulations 1994 (“the principal Regulations”).
Regulation 3 introduces a revised regulation 5 into the principal Regulations and requires registrable persons to notify the Commissioners of errors made in previous notifications and of certain changes in circumstances.
Regulation 4 introduces a revised regulation 43 into the principal Regulations in relation to recovery of unpaid Insurance Premium Tax by diligence in Scotland. It specifies the level to which the Commissioners delegate certain activities undertaken in the course of such debt recovery actions.
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