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The Insurance Premium Tax (Amendment) Regulations 2008

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Citation and commencement

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

Amendment of the Insurance Premium Tax Regulations 1994

2.  The Insurance Premium Tax Regulations 1994(1) are amended as follows.

Omission of regulations 29, 30 and 31

3.  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).

Amendment of regulation 33

4.  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.”.

Amendment to Schedule

5.  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.

Dave Hartnett

Steve Lamey

Two of the Commissioners for Her Majesty’s Revenue and Customs

22nd July 2008

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