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Legislation

Finance Act 1997

Crossheading Taxable intermediaries and their fees

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Section 25 Certain fees to be treated as premiums under higher rate contracts.
Section 26 Registration of taxable intermediaries.
Section 27 Supplementary provisions.

Part II Insurance Premium Tax
Crossheading Taxable intermediaries and their fees

Crossheading Taxable intermediaries and their fees

From legislation.gov.uk

Contents

Section 25 Certain fees to be treated as premiums under higher rate contracts.
Section 26 Registration of taxable intermediaries.
Section 27 Supplementary provisions.