- Latest available (Revised)
- Original (As made)
The Insurance Premium Tax (Amendment) Regulations 1997
You are here:
- 1997 No. 1157
- Introduction
What Version
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Statutory Instruments
1997 No. 1157
INSURANCE PREMIUM TAX
The Insurance Premium Tax (Amendment) Regulations 1997
Made
4th April 1997
Laid before the House of Commons
4th April 1997
Coming into force
1st May 1997
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 53A(2), 53AA(8), 55(1) and (3) to (8), 57(15), 58(2), and 62(5) of, and paragraphs 1(1) to (3) of Schedule 7 to, the Finance Act 1994(1) hereby make the following Regulations:
(1)
1994 c. 9; section 73(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and section 74(2) provides that any power to make regulations under Part III of the Act shall be exercisable by the Commissioners; section 53A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1995 (c. 4) and amended by section 27 of the Finance Act 1997 (c. 16); section 53AA was inserted by section 26 of the Finance Act 1997 and sections 55, 57 and 62 were amended by section 27 of that Act.
Options/Help
Print Options
Print The Whole Instrument
Print This Introductory Text only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once