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Changes over time for: Section 143


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 27/07/2010.
Changes to legislation:
Finance Act 2008, Section 143 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
143Overseas insurersU.K.
(1)Section 65 of FA 1994 (insurance premium tax: liability of insured where insurer not established in United Kingdom) is amended as follows.
(2)In subsection (1), for the words after “time” substitute “the insurer—
(a)does not have any business establishment or other fixed establishment in the United Kingdom, and
(b)is established in a country or territory in respect of which it appears to the Commissioners that the condition in subsection (1A) below is met.”
(3)After that subsection insert—
“(1A)The condition mentioned in subsection (1)(b) above is that—
(a)the country or territory is neither a member State nor a part of a member State, and
(b)there is no provision for mutual assistance between the United Kingdom and the country or territory similar in scope to the assistance provided for between the United Kingdom and each other member State by the mutual assistance provisions.
(1B)In subsection (1A) above “the mutual assistance provisions” means—
(a)section 134 of, and Schedule 39 to, the Finance Act 2002 (recovery of taxes etc due in other member States), and
(b)section 197 of the Finance Act 2003 (exchange of information between tax authorities of member States).”
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