17 Insurance premium tax: standard rate
Finance Act 2017 (2017 c 10) | Legislation

17  Insurance premium tax: standard rate

(1)     In section 51(2)(b) of FA 1994 (standard rate of insurance premium tax), for “10 per cent” substitute “12 per cent”.

(2)     Subject to subsection (3), 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

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