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].
Textual Amendments
F1Words in Sch. para. 10(e) substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(10)(a)
F2Words in Sch. para. 10(f) omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(10)(b)(i)
F3Words in Sch. para. 10(f) substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(10)(b)(ii)
Commencement Information
I1Sch. para. 10 in force at 6.4.1999, see reg. 1