Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 1994

Crossheading The basic provisions

  • 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.
  1. The basic provisions
  2. Insurance premium tax.

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.

PreviousNext
PrivacyTerms