Insurance Premiums Order 2000–2001

In this Schedule, a reference to the input tax credit entitlement for an employer, in relation to a period of insurance, is a reference to the employer’s input tax credit entitlement notified in respect of that period in accordance with clause 9A of the Workers Compensation (Insurance Premiums) Regulation 1995 by the employer to the insurer.

If at any time the employer has failed to notify the insurer of the employer’s input tax credit entitlement in respect of that period in accordance with clause 9A of the Workers Compensation (Insurance Premiums) Regulation 1995, the employer’s input tax credit entitlement in respect of that period is for the purposes of this Schedule taken to be 100%.