IPT03000 - Overview and the law: contents

1. IPT03100

   Purpose and outline of this section
2. IPT03150

   Why we have an Insurance Premium Tax
3. IPT03200

   UK Law
4. IPT03250

   Where to find the relevant law
5. IPT03300

   Scope of IPT
6. IPT03350

   Value of a premium for IPT purposes
7. IPT03400

   The rate of tax
8. IPT03450

   Who is liable to account for IPT?
9. IPT03500

   Insurers for IPT purposes
10. IPT03600

    What is regarded as insurance?
11. IPT03650

    What constitutes a contract?
12. IPT03700

    How to determine whether there is a contract of insurance