Section 48 | Insurance premium tax.
From legislation.gov.uk
(1)A tax, to be known as insurance premium tax, shall be charged in accordance with this Part.
(2)The tax shall be under the care and management of the Commissioners of Customs and Excise.
From legislation.gov.uk
(1)A tax, to be known as insurance premium tax, shall be charged in accordance with this Part.
(2)The tax shall be under the care and management of the Commissioners of Customs and Excise.