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The Overseas Insurers (Tax Representatives) Regulations 1999

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Changes over time for: Paragraph 7

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Version Superseded: 27/10/2008

Alternative versions:

Status:

Point in time view as at 06/04/1999.

Changes to legislation:

There are currently no known outstanding effects for the The Overseas Insurers (Tax Representatives) Regulations 1999, Paragraph 7. Help about Changes to Legislation

7.  The terms of the undertaking referred to in regulation 12(1)(c)(ii) are that the overseas insurer undertakes–U.K.

(a)within three months after a relevant event occurs in connection with a policy or contract, to deliver to the policy holder a certificate containing the information referred to in paragraph 10; and

(b)within three months after the end of each year of assessment, or where the policy holder is a company each financial year, in which such a certificate is delivered, and in the circumstances described in paragraph 9, to supply to the inspector a copy of that certificate;

where to the best of the overseas insurer’s information and belief the policy holder was resident in the United Kingdom immediately before the relevant event occurred.

Commencement Information

I1Sch. para. 7 in force at 6.4.1999, see reg. 1

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