Policy paper

Draft legislation: the Insurance Premium Tax (non-taxable insurance contracts) Order 2014

This draft legislation inserts a new paragraph 7A to Schedule 7A to the Finance Act 1994.

• From: HM Revenue & Customs
• Published: 8 September 2014

Documents

Draft legislation: Draft Statutory Instrument - The Insurance Premium Tax (non-taxable insurance contracts) Order 2014

PDF, 12.9 KB, 2 pages

Explanatory Memorandum - The Insurance Premium Tax (non-taxable insurance contracts) Order 2014

PDF, 22.7 KB, 3 pages

Explanatory Note - The Insurance Premium Tax (non-taxable insurance contracts) Order 2014

PDF, 11.5 KB, 1 page

Details

HM Revenue and Customs has published for external comment a draft Statutory Instrument and Tax Information and Impact Note amending Schedule 7A to the Finance Act 1994 to introduce an Insurance Premium Tax exemption for certain insurance contracts for spacecraft.

Questions or comments on this draft should be sent to:

Email: helen.west@hmrc.gsi.gov.uk by 6 October 2014.

Published 8 September 2014