Finance Act, 1991
Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982. |
111.— Section 92 of the Finance Act, 1982 , is hereby amended in subsection (8) (inserted by the Finance Act, 1984 ) by the addition of the following proviso to the definition of “relevant premium”: | |
“Provided that an amount received from an insurer who is acting in the course of his business as an insurer shall not, for the purposes of this subsection, be a relevant premium.”. |