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Section 178 - Duties Act 2000 - When is a premium paid? — Zoe

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Duties Act 2000

178When is a premium paid?

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178 When is a premium paid? (1) A premium, or an instalment of a premium, is paid for the purposes of this Chapter when the first of the following events occurs— (a) the premium or instalment is received by the insurer; or (b) an account of the insurer is credited with the amount of the premium or instalment. (2) A premium or instalment of a premium (apart from the case where the premium or instalment is received directly by an insurer) is taken to have been received by an insurer if it is received by another person on the insurer's behalf. S. 179 substituted by No. 18/2023 s. 21.

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