
2023 No. 827
Insurance Premium Tax
The Insurance Premium Tax (Amendment) Regulations 2023
Made 18th July 2023
Laid before the House of Commons 19th July 2023
Coming into force 9th August 2023
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 53(6), 53AA(8), 53A(2) and 74(6A) and (8) of the Finance Act 1994:
Citation and commencement
1 
These Regulations may be cited as the Insurance Premium Tax (Amendment) Regulations 2023 and come into force on 9th August 2023.
Amendment of the Insurance Premium Tax Regulations 1994
2 
The Insurance Premium Tax Regulations 1994 are amended as follows.
3 
In regulation 2—
(a) in paragraph (3), for “form prescribed in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;
(b) at the end insert—“
(4) Any reference in these Regulations to a notice published by the Commissioners is a reference to that notice as published from time to time.”
4 
In regulation 4—
(a) in paragraph (1), for “form numbered 1 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;
(b) in paragraph (2), for “form numbered 2 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”.
5 
In regulation 4A—
(a) in paragraph (1), for “form numbered 1 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;
(b) in paragraph (2), for “form numbered 2 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”.
6 
In regulation 7(1)(d), for “form numbered 3 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”.
7 
In regulation 12—
(a) in paragraph (1), for “form numbered 4 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;
(b) in paragraph (2)—
(i) for “form numbered 5 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;
(ii) for “form numbered 6 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”.
8 
In regulation 13(3), for “Forms 4 and 5 in the Schedule” substitute “the forms specified for the purposes of that regulation in a notice published by the Commissioners”.
9 
Omit the Schedule.
Justin Holliday
Jonathan Athow
Two of the Commissioners for His Majesty’s Revenue and Customs
18th July 2023