Section 8 | Liability of insured in certain cases

In section 65 of FA 1994 (insurance premium tax: liability of insured in certain cases), for subsections (1A) and (1B) substitute—

(1A)The condition mentioned in subsection (1)(b) above is that there are no arrangements in relation to the country or territory relating to insurance premium tax which—

(a)have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and

(b)contain provision of a kind mentioned in subsection (2)(a) and (b) of that section.