Commentary

V18.104 Power to change definition of 'taxable insurance contracts'

Part V18 Insurance Premium Tax

V18.104 Power to change definition of 'taxable insurance contracts'

V18.104 Power to change definition of 'taxable insurance contracts'

Provision may be made by Treasury order to amend the definition of 'a taxable insurance contract'1.

FA 1994, sch 7A was inserted with effect from 1 October 1994 by the IPT (Taxable Insurance Contracts) Order 19942.

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