53 Registration of insurers
Finance Act 1994 (1994 c 9) | Legislation

Administration

53  Registration of insurers

(1)     A person who—

(a)     receives, as insurer, premiums in the course of a taxable business, and

(b)     is not registered,

is liable to be registered.

[(1A)     The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.]

(2)     A person who—

(a)     at any time forms the intention of receiving, as insurer, premiums in the course of a taxable business, and

(b)     is not already receiving, as insurer, premiums in the course of another taxable business,

shall

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