The Insurance Premium Tax (Amendment of Schedule 6A to the Finance Act 1994) Order 2009
This Order amends paragraph 2 of Schedule 6A to the Finance Act 1994 (“the 1994 Act”), so as to exclude from the charge to Higher Rate Insurance Premium Tax premiums paid under an insurance policy that is of a type generally known as either fully comprehensive, third party (fire and theft) or third party, in cases where the insurance policy is provided in respect of a motor car or motor cycle at the same time as the vehicle is supplied by way of sale.