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The Insurance Premium Tax (Amendment of Schedule 6A to the Finance Act 1994) Order 2009
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Statutory Instruments
2009 No. 219
Insurance Premium Tax
The Insurance Premium Tax (Amendment of Schedule 6A to the Finance Act 1994) Order 2009
Approved by the House of Commons
Made
10th February 2009
Laid before the House of Commons
10th February 2009
Coming into force
1st April 2009
The Treasury make the following Order in exercise of the powers conferred by section 51A(3) of the Finance Act 1994(1):
(1)
1994 c. 9. Section 51A was inserted, in relation to a premium which falls to be regarded for the purposes of Part 3 of the Act as receivable under a taxable insurance contract by an insurer on or after 1st April 1997, by sections 22(1) and 24 of the Finance Act 1997 (c. 16). See also section 74(1) of the 1994 Act.
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