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The Overseas Insurers (Tax Representatives) Regulations 1999

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Changes over time for: Paragraph 10

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Changes to legislation:

There are currently no known outstanding effects for the The Overseas Insurers (Tax Representatives) Regulations 1999, Paragraph 10. Help about Changes to Legislation

10.  The information referred to in this paragraph is–U.K.

(a)the name and address of the policy holder;

(b)any unique identifying designation given to the policy or contract in connection with which the relevant event has occurred;

(c)the date and nature of the relevant event;

(d)the amount of the gain;

(e)the number of years relevant for computing the appropriate fraction of the gain for the purposes of section [F1536, apart from section 536(7), of ITTOIA 2005];

(f)whether the policy holder is to be treated as having paid income tax at the basic F2... rate on the amount of the gain in accordance with [F3530, apart from section 528, of ITTOIA 2005].

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