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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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Version Superseded: 27/10/2008

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Status:

Point in time view as at 06/04/1999.

Changes to legislation:

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 the year of assessment in which it occurs, or for the year of assessment corresponding to the financial year in which it occurs, as the case may be, 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 that year of assessment or that financial year 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.

Commencement Information

I1Sch. para. 5 in force at 6.4.1999, see reg. 1

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