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Status:
Point in time view as at 27/10/2008.
Changes to legislation:
There are currently no known outstanding effects for the The Overseas Insurers (Tax Representatives) Regulations 1999, Paragraph 7.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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 [tax year] ... in which such a certificate is delivered, and in the circumstances described in paragraph 9, to supply to the [Board] 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.
Textual Amendments
Commencement Information
Yn ôl i’r brig