Policy paper

Draft legislation accessible version

Published 20 July 2022

1 Insurance premium tax: power to make regulations by reference to notices

In Part 3 of FA 1994 (insurance premium tax), in section 74 (orders and regulations)

(a) after subsection (6) insert

(6A) Regulations under this Part about the form in which a notification is to be made, or information is to be provided, may make provision by reference to a notice published by the Commissioners.;

(b) in subsection (9), for (7) and substitute (6A) to.