http://www.legislation.gov.uk/ukpga/2020/26/section/8
Taxation (Post-transition Period) Act 2020
An Act to make provision (including the imposition and regulation of new duties of customs) in connection with goods in Northern Ireland and their movement into or out of Northern Ireland; to make provision amending certain enactments relating to value added tax, excise duty or insurance premium tax; to make provision in connection with the recovery of unlawful state aid in relation to controlled foreign companies; and for connected purposes.
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Statute Law Database
2023-11-22
Expert Participation
2023-08-01
Insurance premium tax
I1I28Liability of insured in certain cases
In section 65 of FA 1994 (insurance premium tax: liability of insured in certain cases), for subsections (1A) and (1B) substitute—
1A
The condition mentioned in subsection (1)(b) above is that there are no arrangements in relation to the country or territory relating to insurance premium tax which—
a
have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and
b
contain provision of a kind mentioned in subsection (2)(a) and (b) of that section.