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The Overseas Insurers (Tax Representatives) Regulations 1999

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Changes over time for: Paragraph 5

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There are currently no known outstanding effects for the The Overseas Insurers (Tax Representatives) Regulations 1999, Paragraph 5. Help about Changes to Legislation

5.  In determining whether the aggregate sum payable, or other benefits to be conferred, by reason of a relevant event exceeds twice the basic rate limit for [F1the tax year in which it occurs], F2... all sums payable and benefits to be conferred are to be taken into account which are payable or to be conferred by reason of relevant events occurring in [F3that tax year] F4... in connection with policies or contracts–U.K.

(a)under which immediately before the relevant event in question the same insurer has obligations, and

(b)which are held by the same policy holder.

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