The Insurance Premium Tax (Amendment) Regulations 2008

• Citation: S.I. 2008/1945
• Sections: 5

Section 1 Citation and commencement

These Regulations may be cited as the Insurance Premium Tax (Amendment) Regulations 2008 and come into force on 1st September 2008.

Section 2 Amendment of the Insurance Premium Tax Regulations 1994

The Insurance Premium Tax Regulations 1994 are amended as follows.

Section 3 Omission of regulations 29, 30 and 31

Omit—

(a) regulation 29 (tax representatives: notification in certain cases),

(b) regulation 30 (tax representatives: registration), and

(c) regulation 31 (tax representatives: liability to notify).

Section 4 Amendment of regulation 33

For regulation 33 (liability of insured persons: scope) substitute—

(33) This Part applies where an insurer who is a registrable person—

(a) does not have any business establishment or other fixed establishment in the United Kingdom, and

(b) is established in a country or territory in respect of which it appears to the Commissioners that the condition in section 65(1A) of the Act is met.

Section 5 Amendment to Schedule

In the Schedule, for the form numbered 1 (Insurance Premium Tax, Application for Registration), substitute the form numbered 1 in the Schedule to these Regulations.