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Contents

Legislation

Finance Act 1994

Crossheading The basic provisions

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Section 48 Insurance premium tax.
Section 49 Charge to tax.
Section 50 Chargeable amount.
Section 51 Rate of tax.
Section 51A Premiums liable to tax at the higher rate.
Section 52 Liability to pay tax.
Section 52A Certain fees to be treated as premiums under higher rate contracts.

Part III Insurance Premium Tax
Crossheading The basic provisions

Crossheading The basic provisions

From legislation.gov.uk

Contents

Section 48 Insurance premium tax.
Section 49 Charge to tax.
Section 50 Chargeable amount.
Section 51 Rate of tax.
Section 51A Premiums liable to tax at the higher rate.
Section 52 Liability to pay tax.
Section 52A Certain fees to be treated as premiums under higher rate contracts.