http://www.legislation.gov.uk/uksi/1999/881/schedule/paragraph/8The Overseas Insurers (Tax Representatives) Regulations 1999Income taxINCOME TAXStatute Law Database2023-03-29Expert Participation2020-12-31 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. SCHEDULEPART III<Strong>UNDERTAKING BY OVERSEAS INSURER – POST 5TH APRIL 2000 INSURANCES</Strong>8For the purpose of this undertaking a relevant event is a chargeable event within the meaning of Chapter 9 of Part 4 of ITTOIA 2005 in respect of which an insurer is under an obligation to deliver a certificate under section 552.Sch. para. 8 in force at 6.4.1999, see reg. 1Sch. paras. 8, 8A substituted for Sch. para. 8 (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(8)
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<dc:title>The Overseas Insurers (Tax Representatives) Regulations 1999</dc:title>
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<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
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<dc:modified>2023-03-29</dc:modified>
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<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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<Number>PART III</Number>
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<Strong>UNDERTAKING BY OVERSEAS INSURER – POST 5TH APRIL 2000 INSURANCES</Strong>
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8
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<Substitution ChangeId="key-575c628683a04cb5c3e8e0231427e335-1679995830991" CommentaryRef="key-575c628683a04cb5c3e8e0231427e335">For the purpose of this undertaking a relevant event is a chargeable event within the meaning of Chapter 9 of Part 4 of </Substitution>
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<Substitution ChangeId="key-575c628683a04cb5c3e8e0231427e335-1679995830991" CommentaryRef="key-575c628683a04cb5c3e8e0231427e335"> in respect of which an insurer is under an obligation to deliver a certificate under section 552.</Substitution>
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Sch. para. 8 in force at 6.4.1999, see
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Sch. paras. 8, 8A substituted for Sch. para. 8 (27.10.2008) by
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