Section 337 | Insurance premium tax: power to make regulations about notifications

In Part 3 of FA 1994 (insurance premium tax), in section 74 (orders and regulations)—

(a)after subsection (6) insert—

(6A)Regulations under this Part making provision as to the form and manner in which a notification is to be made, or as to the information to be contained in or provided with a notification, may make such provision by reference to a notice published by the Commissioners from time to time.

;

(b)in subsection (9), for “(7) and” substitute “(6A) to”.