Part 8Miscellaneous

Insurance premium tax

142Tax representatives

1

In Part 3 of FA 1994 (insurance premium tax), omit the following provisions (which relate to tax representatives)—

a

sections 57 and 58,

b

in section 65(1), paragraph (b) and the “and” before it,

c

in section 73(1), the definition of “tax representative”, and

d

in Schedule 7, paragraph 18 and, in paragraph 20, “, 18(2)”.

2

In consequence of the repeals made by subsection (1), omit sections 27(4) and (5) of FA 1997.