Part V18 Insurance Premium TaxV18.1 CommentaryV18.2 HMRC NoticesV18.3 Cases and tribunal decisionsDivision V18.1 Insurance premium taxBy John DavisonGeneral principles of insurance premium tax (IPT)Introduction to IPT V18.101Location of risk V18.102Exemptions from the tax V18.103Power to change definition of 'taxable insurance contracts' V18.104Insurance contracts covering taxable and non-taxable risks V18.105Directions as to amounts of premiums V18.106Rates of taxIntroduction V18.111Higher rate V18.112Connected persons V18.113Taxable intermediaries and their fees V18.114Change of rate V18.115Change in rate of tax—anti-forestalling provisions V18.116CreditCredit V18.121Accounting for the taxLiability V18.126The tax point V18.127Liability of the insured V18.128AdministrationDefinition of a person who must register V18.131Application for
By John Davison
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