http://www.legislation.gov.uk/ukpga/1995/4/section/34/enacted
Finance Act 1995
Insurance
Income tax
Gambling and lotteries
Tax
Corporation tax
King's Printer of Acts of Parliament
2021-08-03
Part IIValue Added Tax and Insurance Premium Tax
Insurance premium tax
34Insurance premium tax
Schedule 5 to this Act (which relates to insurance premium tax) shall have effect.