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The Overseas Life Insurance Companies Regulations 2006

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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Interpretation

This section has no associated Explanatory Memorandum

2.  In these Regulations—

“overseas life insurance company” has the meaning given in section 156(5) of the Finance Act 2003;

“period of account” has the meaning given in section 832(1) of the Income and Corporation Taxes Act 1988(1).

(1)

1988 c. 1. The definition of “period of account was inserted into section 832(1) by section 103(1) and (6) of the Finance Act 2002 (c. 23).

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