http://www.legislation.gov.uk/uksi/1999/881/schedule/paragraph/7/madeThe Overseas Insurers (Tax Representatives) Regulations 1999Income taxKing's Printer of Acts of Parliament2016-04-26INCOME TAX 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. SCHEDULEPART III<Strong>UNDERTAKING BY OVERSEAS INSURER – POST 5TH APRIL 2000 INSURANCES</Strong> 7 The terms of the undertaking referred to in regulation 12(1)(c)(ii) are that the overseas insurer undertakes– a within three months after a relevant event occurs in connection with a policy or contract, to deliver to the policy holder a certificate containing the information referred to in paragraph 10; and b within three months after the end of each year of assessment, or where the policy holder is a company each financial year, in which such a certificate is delivered, and in the circumstances described in paragraph 9, to supply to the inspector a copy of that certificate; where to the best of the overseas insurer’s information and belief the policy holder was resident in the United Kingdom immediately before the relevant event occurred.
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<dc:title>The Overseas Insurers (Tax Representatives) Regulations 1999</dc:title>
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<dc:modified>2016-04-26</dc:modified>
<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
<dc:description>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.</dc:description>
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<Strong>UNDERTAKING BY OVERSEAS INSURER – POST 5TH APRIL 2000 INSURANCES</Strong>
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<Text>The terms of the undertaking referred to in regulation 12(1)(c)(ii) are that the overseas insurer undertakes–</Text>
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