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Contents

Legislation

Finance Act 1994

Crossheading Miscellaneous

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Section 62 Partnership, bankruptcy, transfer of business, etc.
Section 63 Groups of companies.
Section 64 Information, powers, penalties, etc.
Section 65 Liability of insured in certain cases.
Section 66 Directions as to amounts of premiums.
Section 66A Rate increases: deemed date of receipt of certain premiums
Section 66B Section 66A: exceptions and apportionments
Section 66C Rate changes: premiums relating to more than one period of cover
Section 67 Deemed date of receipt of certain premiums.
Section 67A Announced increase in rate of tax: certain premiums treated as received on date of increase.
Section 67B Announced increase in rate of tax: certain contracts treated as made on date of increase.
Section 67C Announced increase in rate of tax: exceptions and apportionments.
Section 68 Special accounting schemes.
Section 69 Charge to tax where different rates of tax apply.
Section 69A Part-exempt contracts: excepted premiums
Section 69B Treatment of excepted premiums where limits breached after receipt
Section 69C Part-exempt contracts: exemption from requirement to make returns
Section 69D Withdrawal of exemption

Miscellaneous
Announced increase in rate of tax: certain premiums treated as received on date of increase.

Section 67A | Announced increase in rate of tax: certain premiums treated as received on date of increase.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 67A-67C omitted (with effect in accordance with s. 18(4) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 18(3)(b) (with s. 18(5))