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The Insurance Premium Tax (Amendment) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 1945
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations which come into force on 1st September 2008 amend the Insurance Premium Tax Regulations 1994 (S.I. 1994/1774). They make amendments which are consequential upon changes made to the Finance Act 1994 (c.9) by sections 142 and 143 of the Finance Act 2008 (c.9).
Regulation 3 gives effect to the deletion of sections 57 and 58 of the Finance Act 1994 (tax representatives).
Regulation 4 amends regulation 33 (scope of liability of insured persons) in accordance with the amendments made to section 65 of the Finance Act 1994 to mirror the wording of the amended provision.
Regulation 5 amends the Schedule to the regulations by substituting a new Form 1: Application for Registration.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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