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The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008

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Amendment of regulation 2

This section has no associated Explanatory Memorandum

3.  In regulation 2 (interpretation)—

(a)in the definition of “the Board” for “of Inland Revenue” substitute “for Her Majesty’s Revenue and Customs”;

(b)omit the definition of “EEA Agreement”;

(c)for the definition of “EEA State” substitute—

“EEA state” has the meaning given in Schedule 1 to the Interpretation Act 1978(1);; and

(d)after the definition of “EEA state” (as substituted by sub-paragraph (c) above) insert—

ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005(2);.

(1)

The definition of “EEA state” was inserted into Schedule 1 to the Interpretation Act 1978 by section 26(1) of the Legislative and Regulatory Reform Act 2006.

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