1994 c. 9; section 73(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

http://www.legislation.gov.uk/uksi/1994/1774/contents/madeThe Insurance Premium Tax Regulations 1994Registration of deathsKing's Printer of Acts of Parliament2016-08-02INSURANCE PREMIUM TAXThese regulations make provision for the administration and control of insurance premium tax, including provisions relating to tax representatives and insured persons who may be required to account for tax.The Insurance Premium Tax Regulations 1994reg.2(1) (defns. of accounting period and registered person)The Insurance Premium Tax (Amendment) Regulations 1997reg.3(a)(b)The Insurance Premium Tax Regulations 1994reg.2(1) (defn. of taxable intermediarys fees)The Insurance Premium Tax (Amendment) Regulations 1997reg.3(c)The Insurance Premium Tax Regulations 1994reg.4AThe Insurance Premium Tax (Amendment) Regulations 1997reg.4The Insurance Premium Tax Regulations 1994reg.5(1)(4)(5)The Insurance Premium Tax (Amendment) Regulations 1997reg. 5The Insurance Premium Tax Regulations 1994reg.6AThe Insurance Premium Tax (Amendment) Regulations 1997reg.6The Insurance Premium Tax Regulations 1994reg.11(1)The Insurance Premium Tax (Amendment) Regulations 1997reg. 7The Insurance Premium Tax Regulations 1994reg.16(1)(d)The Insurance Premium Tax (Amendment) Regulations 1997reg.8The Insurance Premium Tax Regulations 1994reg.17(1)(2)The Insurance Premium Tax (Amendment) Regulations 1997reg.9The Insurance Premium Tax Regulations 1994reg.18(1)(2)(3)The Insurance Premium Tax (Amendment) Regulations 1997reg.10The Insurance Premium Tax Regulations 1994reg.19(1)(2)(3)(4)(5)The Insurance Premium Tax (Amendment) Regulations 1997reg.11The Insurance Premium Tax Regulations 1994reg.29(1)(2)reg.29(3)(a)The Insurance Premium Tax (Amendment) Regulations 1997reg.12The Insurance Premium Tax Regulations 1994reg.30(1)The Insurance Premium Tax (Amendment) Regulations 1997reg.13The Insurance Premium Tax Regulations 1994reg.31The Insurance Premium Tax (Amendment) Regulations 1997reg.14The Insurance Premium Tax Regulations 1994Sch.1 Forms 1456The Insurance Premium Tax (Amendment) Regulations 1997reg.15Sch.The Insurance Premium Tax Regulations 1994reg. 2(3)The Insurance Premium Tax (Amendment) Regulations 2023reg. 3(a)reg. 1The Insurance Premium Tax Regulations 1994reg. 2(4)The Insurance Premium Tax (Amendment) Regulations 2023reg. 3(b)reg. 1The Insurance Premium Tax Regulations 1994reg. 4(1)The Insurance Premium Tax (Amendment) Regulations 2023reg. 4(a)reg. 1The Insurance Premium Tax Regulations 1994reg. 4(2)The Insurance Premium Tax (Amendment) Regulations 2023reg. 4(b)reg. 1The Insurance Premium Tax Regulations 1994reg. 4A(1)The Insurance Premium Tax (Amendment) Regulations 2023reg. 5(a)reg. 1The Insurance Premium Tax Regulations 1994reg. 4A(2)The Insurance Premium Tax (Amendment) Regulations 2023reg. 5(b)reg. 1The Insurance Premium Tax Regulations 1994reg. 7(1)(d)The Insurance Premium Tax (Amendment) Regulations 2023reg. 6reg. 1The Insurance Premium Tax Regulations 1994reg. 12(1)The Insurance Premium Tax (Amendment) Regulations 2023reg. 7(a)reg. 1The Insurance Premium Tax Regulations 1994reg. 12(2)The Insurance Premium Tax (Amendment) Regulations 2023reg. 7(b)(i)reg. 1The Insurance Premium Tax Regulations 1994reg. 12(2)The Insurance Premium Tax (Amendment) Regulations 2023reg. 7(b)(ii)reg. 1The Insurance Premium Tax Regulations 1994reg. 13(3)The Insurance Premium Tax (Amendment) Regulations 2023reg. 8reg. 1The Insurance Premium Tax Regulations 1994Sch.The Insurance Premium Tax (Amendment) Regulations 2023reg. 9reg. 1The Insurance Premium Tax Regulations 1994regs 29 - 31The Insurance Premium Tax (Amendment) Regulations 2008regs 23The Insurance Premium Tax Regulations 1994reg 33The Insurance Premium Tax (Amendment) Regulations 2008regs 24The Insurance Premium Tax Regulations 1994scheduleThe Insurance Premium Tax (Amendment) Regulations 2008regs 25 scheduleThe Insurance Premium Tax Regulations 1994reg 13The Amusement Machine Licence Duty, etc (Amendments) Regulations 2008reg 4The Insurance Premium Tax Regulations 1994reg. 13(3)The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008reg. 3(1)(a)reg. 3(4)reg. 1The Insurance Premium Tax Regulations 1994reg. 13(3)The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008reg. 3(1)(b)reg. 3(4)reg. 1The Insurance Premium Tax Regulations 1994reg. 13(3)The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008reg. 3(1)(c)reg. 3(4)reg. 1The Insurance Premium Tax Regulations 1994reg. 13(3)The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008reg. 3(1)(d)reg. 3(4)reg. 1The Insurance Premium Tax Regulations 1994reg. 13(4)The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008reg. 3(2)reg. 3(4)reg. 1The Insurance Premium Tax Regulations 1994Sch. Form 4The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008Sch. 1reg. 3(4)reg. 1The Insurance Premium Tax Regulations 1994Sch. Form 5The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008Sch. 1reg. 3(4)reg. 1The Insurance Premium Tax Regulations 1994reg.2(1) (defns. of accounting period and registered person)The Insurance Premium Tax (Amendment) Regulations 1997reg.3(a)(b)The Insurance Premium Tax Regulations 1994reg.2(1) (defn. of taxable intermediarys fees)The Insurance Premium Tax (Amendment) Regulations 1997reg.3(c)The Insurance Premium Tax Regulations 1994reg.4AThe Insurance Premium Tax (Amendment) Regulations 1997reg.4The Insurance Premium Tax Regulations 1994reg.5(1)(4)(5)The Insurance Premium Tax (Amendment) Regulations 1997reg. 5The Insurance Premium Tax Regulations 1994reg.6AThe Insurance Premium Tax (Amendment) Regulations 1997reg.6The Insurance Premium Tax Regulations 1994reg.11(1)The Insurance Premium Tax (Amendment) Regulations 1997reg. 7The Insurance Premium Tax Regulations 1994reg.16(1)(d)The Insurance Premium Tax (Amendment) Regulations 1997reg.8The Insurance Premium Tax Regulations 1994reg.17(1)(2)The Insurance Premium Tax (Amendment) Regulations 1997reg.9The Insurance Premium Tax Regulations 1994reg.18(1)(2)(3)The Insurance Premium Tax (Amendment) Regulations 1997reg.10The Insurance Premium Tax Regulations 1994reg.19(1)(2)(3)(4)(5)The Insurance Premium Tax (Amendment) Regulations 1997reg.11The Insurance Premium Tax Regulations 1994reg.29(1)(2)reg.29(3)(a)The Insurance Premium Tax (Amendment) Regulations 1997reg.12The Insurance Premium Tax Regulations 1994reg.30(1)The Insurance Premium Tax (Amendment) Regulations 1997reg.13The Insurance Premium Tax Regulations 1994reg.31The Insurance Premium Tax (Amendment) Regulations 1997reg.14The Insurance Premium Tax Regulations 1994Sch.1 Forms 1456The Insurance Premium Tax (Amendment) Regulations 1997reg.15Sch.The Insurance Premium Tax Regulations 1994reg. 20(2)(a)The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001art. 462(a)art. 1The Insurance Premium Tax Regulations 1994reg. 20(2)(a)The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001art. 462(b)art. 1The Insurance Premium Tax Regulations 1994Sch. Form 1The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001art. 463art. 1The Insurance Premium Tax Regulations 1994Pt.VIIIThe Insurance Premium Tax (Amendment) Regulations 1996reg.3The Insurance Premium Tax Regulations 1994regs.42(1)43(a)(b)The Insurance Premium Tax (Amendment) Regulations 1996reg.4The Insurance Premium Tax Regulations 1994Pt.VIIIThe Insurance Premium Tax (Amendment) Regulations 1996reg.3The Insurance Premium Tax Regulations 1994regs.42(1)43(a)(b)The Insurance Premium Tax (Amendment) Regulations 1996reg.4The Insurance Premium Tax Regulations 1994reg.5The Insurance Premium Tax (Amendment) Regulations 1995reg.3The Insurance Premium Tax Regulations 1994reg.43The Insurance Premium Tax (Amendment) Regulations 1995reg.4The Insurance Premium Tax Regulations 1994reg. 42The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997Sch. 3reg.001The Insurance Premium Tax Regulations 1994reg. 11(4)The Enterprise Act 2002 (Insolvency) Order 2003Sch. para. 54art. 6art. 1(1)The Insurance Premium Tax Regulations 1994sch 1The Insurance Premium Tax (Amendment) Regulations 2006reg 2sch 1The Insurance Premium Tax Regulations 1994regs.19A-19H(Pt.IVA)The Insurance Premium Tax (Amendment) Regulations 1998reg.2The Insurance Premium Tax Regulations 1994PART IPRELIMINARY1Citation and commencement2Interpretation3Requirement, direction, demand or approvalPART IIREGISTRATION AND PROVISIONS FOR SPECIAL CASES4Notification of liability to register5Changes in particulars6Notification of liability to be de-registered7Transfer of a going concern8Registration of Lloyd’s syndicates9Representation of Lloyd’s syndicates10Representation of unincorporated body11Death, bankruptcy or incapacity of registrable personsPART IIIACCOUNTING, PAYMENT AND RECORDS12Making of returns13Correction of errors14Claims for overpaid tax15Payment of tax16RecordsPART IVCLAIMS IN RESPECT OF CREDIT17Scope18Claims in returns19Payments in respect of creditPART VSPECIAL ACCOUNTING SCHEME20Interpretation21Notification by insurer that scheme to apply22Relevant accounting periods23Premiums treated as received on premium written date24Amount of premium25Credit26Withdrawal from the scheme27Expulsion from the scheme28Tax to be accounted for on cessationPART VITAX REPRESENTATIVES29Notification in certain cases30Registration31Liability to notifyPART VIILIABILITY OF INSURED PERSONS32Interpretation33Scope34Liability notices35Power to assess tax due36Persons liable for tax assessed37Adjustment of assessments38Time for payment39Interest on reimbursements40Allocation of payments41RecordsPART VIIIDISTRESS AND DILIGENCE42Distress43DiligenceSCHEDULE

1994 No. 1774

INSURANCE PREMIUM TAX

The Insurance Premium Tax Regulations 1994

Made6th July 1994

Laid before the House of Commons7th July 1994

Coming into force1st August 1994

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 53(6), 54, 55(1) to (8), 57(15), 58(2) and (4), 62(1) and (3) to (7), 65(1) to (3), (5) and (7) to (13), 68(1) to (11) and 74(2), (7) and (8) of, and paragraphs 1(1) to (3), 7(7) and (8) and 8(6) of Schedule 7 to, the Finance Act 1994, hereby make the following Regulations.