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3. In regulation 2—
(a)in paragraph (3), for “form prescribed in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice(1) published by the Commissioners”;
(b)at the end insert—
“(4) Any reference in these Regulations to a notice published by the Commissioners is a reference to that notice as published from time to time.”
The notice and specified forms are available electronically at https://www.gov.uk/government/publications/notice-ipt-1-insurance-premium-tax/notice-ipt1-insurance-premium-tax. Free of charge hard copies will be available on request from the HMRC helpline on 0300 200 3700 (+44 2920 501 261 for outside the UK enquiries) or by writing to BT VAT, HM Revenue and Customs, BX9 1WR, United Kingdom.
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