47 Insurance premium tax: standard rate
Finance (No 2) Act 2015 (2015 c 33) | Legislation

Insurance premium tax

47  Insurance premium tax: standard rate

(1)     In section 51(2)(b) of FA 1994 (standard rate of insurance premium tax), for “6 per cent” substitute “9.5 per cent”.

(2)     The amendment made by subsection (1) has effect in relation to a premium falling to be regarded for the purposes of Part 3 of FA 1994 as received under a taxable insurance contract by an insurer

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