Orders of the Day — 49. Insurance Premium Tax (Standard Rate)

Part of the debate – in the House of Commons at 9:40 pm on 15th March 1999.

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(3) Paragraph (1) above does not have effect in relation to a premium which—

  1. (a) is in respect of a contract made before 1st July 1999, and
  2. (b) falls to be regarded for the purposes of Part III of that Act as received under the contract by the insurer on a date before 1st January 2000, by virtue of regulations under section 68 of that Act.