Amount of premium

Legislation/Regulatory – SI 1994/1774 reg. 24

Application of scheme, notification by insurer

Generally

Legislation/Regulatory – SI 1994/1774 reg. 21(1)

Withdrawal

Legislation/Regulatory – SI 1994/1774 reg. 21(2)

Credit for tax

Legislation/Regulatory – SI 1994/1774 reg. 25

Date of receipt, meaning

Legislation/Regulatory – SI 1994/1774 reg. 20(1)

Expulsion

Generally

Legislation/Regulatory – SI 1994/1774 reg. 21(3), 27

Tax to be accounted for

Legislation/Regulatory – SI 1994/1774 reg. 28

General provisions

Legislation/Regulatory – FA94 s. 68

Initial period

Legislation/Regulatory – SI 1994/1774 reg. 20(1)

Premium written date

Legislation/Regulatory – SI 1994/1774 reg. 20(1)

Premiums treated as received on premium written date

Legislation/Regulatory – SI 1994/1774 reg. 23

Relevant accounting periods

Generally

Legislation/Regulatory – SI 1994/1774 reg. 22

Meaning

Legislation/Regulatory – FA94 s. 68(1)

Withdrawal

Generally

Legislation/Regulatory – SI 1994/1774 reg. 21(3), 26

Tax to be accounted for

Legislation/Regulatory – SI 1994/1774 reg. 28