http://www.legislation.gov.uk/uksi/1999/881/regulation/1

The Overseas Insurers (Tax Representatives) Regulations 1999

Income tax

INCOME TAX

Statute Law Database

2023-03-29

Expert Participation

2020-12-31

These Regulations supplement section 552A of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) which provides for non-resident insurance companies to have tax representatives in the United Kingdom for the purpose of securing the discharge by or on behalf of the non-resident of the duties imposed on insurers in relation to relevant insurances by section 552 of the Taxes Act and regulations made under that section (“the relevant duties”). The Regulations come into force on 6th April 1999.