Statutory Instruments
1996 No. 2099

INSURANCE PREMIUM TAX
The Insurance Premium Tax (Amendment) Regulations 1996

Made
12th August 1996

Laid before the House of Commons
12th August 1996

Coming into force
2nd September 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraphs 7(7) and (12) of Schedule 7 to the Finance Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:

1.  These Regulations may be cited as the Insurance Premium Tax (Amendment) Regulations 1996 and shall come into force on 2nd September 1996.

2.  The Insurance Premium Tax Regulations 1994(2) (“the Regulations”) shall be amended in accordance with the following regulations.

3.  The following regulation shall be inserted in PART VIII of the Regulations before regulation 42:

“A42.  In this Part—

“Job Band” followed by a number between “1” and “12” means the band for the purposes of pay and grading in which the job an officer performs is ranked in the system applicable to Customs and Excise.”.

4.  In regulations 42(1) and 43(a) and (b) for the words “Higher Executive Officer” there shall be substituted “Job Band 7”.

New King’s Beam House 22 Upper Ground London

E. Woods
Commissioner of Customs and Excise
12th August 1996

Explanatory Note

(This note is not part of the Regulations)
These Regulations amend PART VIII of the Regulations with effect from 2nd September 1996.
Regulation 3 inserts a new regulation A42 by which “Job Band” is defined for the purposes of PART VIII of the Regulations by reference to the rank given to an officer’s job in the pay and grading system of Customs and Excise.
Regulation 4 amends regulations 42(1) and 43(a) and (b). As a consequence the minimum rank of officer by whom the powers described in regulations 42(1) and 43(a) and (b) may be exercised is an officer of a rank not below that of Job Band 7.


(1)
1994 c. 9; section 74(2) provides that any power to make regulations under PART III of the Act shall be exercisable by the Commissioners and section 73(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

(2)
S.I. 1994/1774; as amended by the Insurance Premium Tax (Amendment) Regulations 1995 S.I. 1995/1587.