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The Insurance Premium Tax (Prescribed Rates of Interest) (Amendment) Order 1996
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Statutory Instruments
1996 No. 166
INSURANCE PREMIUM TAX
The Insurance Premium Tax (Prescribed Rates of Interest) (Amendment) Order 1996
Made
31st January 1996
Laid before the House of Commons
31st January 1996
Coming into force
6th February 1996
The Treasury, in exercise of the powers conferred on them by section 74(1) of, and paragraph 21(5) of Schedule 7 to, the Finance Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Insurance Premium Tax (Prescribed Rates of Interest) (Amendment) Order 1996 and shall come into force on 6th February 1996.
2. In article 2 of the Insurance Premium Tax (Prescribed Rates of Interest) Order 1994(2) for “5.5” there shall be substituted “6.25”.
Simon Burns
Derek Conway
Two of the Lords Commissioners of Her Majesty’s Treasury
31st January 1996
Explanatory Note
(This note is not part of the Order)
This Order increases the prescribed rate of interest for the purposes of paragraph 21 of Schedule 7 to the Finance Act 1994 (c. 9) (interest on insurance premium tax recovered or recoverable by assessment) from 5.5 per cent. to 6.25 per cent. with effect from 6th February 1996.
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