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[1999] STC 350, CA

EC - competition - state aid - IPT - higher rate imposed on premium under contract relating to travel insurance arranged through travel agent - lower rate imposed on premium under contract relating to travel insurance offered by insurers and intermediaries having no links with tour operator or travel agent - whether differential rates contravening provisions of EC Treaty dealing with state aid - whether court having jurisdiction to determine whether differential rates constituting state aid - whether differential rates amounting to state aid - whether introduction of differential rates distorting competition by favouring certain undertakings - whether differential rates affecting trade between member states - whether introduction of differential rates ought to have been notified to and approved by Commission - FA 1994 s 51A, Sch 6A para 4 - EC Treaty arts 92, 93.

Insurance premium tax was introduced in the UK by FA 1994. By FA 1994 s 51 it was charged at a uniform rate of 2.5 per