Policy paper

Insurance Premium Tax: anti-forestalling

This measure deals with changes to Insurance Premium Tax anti-forestalling legislation.

• From: HM Revenue & Customs
• Published: 8 March 2017

Documents

Insurance Premium Tax: anti-forestalling

HTML

Draft clause: anti-forestalling

PDF, 60 KB, 4 pages

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Draft explanatory notes: anti-forestalling

PDF, 124 KB, 3 pages

Draft clause: standard rate

PDF, 42.7 KB, 1 page

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Draft explanatory notes: standard rate

PDF, 112 KB, 1 page

Details

New anti-forestalling rules are introduced from 8 March 2017 to align with new implementation arrangements.

Published 8 March 2017