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Enactment of HMRC concessions: regulations

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The Enactment of Extra-Statutory Concessions Order, SI 2011/1037, gives legislative effect to seven extra-statutory concessions including the ‘equitable liability’ concession.

The Enactment of Extra-Statutory Concessions Order, SI 2011/1037, gives legislative effect to seven extra-statutory concessions including the ‘equitable liability’ concession.

The Insurance Premium Tax (Discounted Insurance Premiums: Higher Rate) Order, SI 2011/661, gives legislative effect to ESC 4.5, ‘Insurance premium tax: arrangements for discounted insurance’.

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