Sch. para. 7 in force at 6.4.1999, see reg. 1

Sch. para. 8 in force at 6.4.1999, see reg. 1

Sch. para. 9 in force at 6.4.1999, see reg. 1

Sch. para. 10 in force at 6.4.1999, see reg. 1

Sch. para. 8 substituted (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002 (S.I. 2002/443), regs. 1, 8 (with reg. 10)

Words in Sch. para. 10(e) substituted (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002 (S.I. 2002/443), regs. 1, 9(a) (with reg. 10)

Words in Sch. para. 10(f) substituted (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002 (S.I. 2002/443), regs. 1, 9(b) (with reg. 10)

http://www.legislation.gov.uk/uksi/1999/881/schedule/part/III/2002-04-06The Overseas Insurers (Tax Representatives) Regulations 1999Income taxINCOME TAXStatute Law Database2023-03-29Expert Participation2002-04-06These 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 IIIUNDERTAKING BY OVERSEAS INSURER – POST 5TH APRIL 2000 INSURANCES7.

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.

8.

For the purpose of this undertaking a relevant event is—

(a)

a chargeable event within the meaning of Chapter 2 of Part 13 of the Taxes Act; or

(b)

a chargeable event which is treated as occurring by reason of regulation 6(1) of the Personal Portfolio Bonds (Tax) Regulations 1999,

in respect of which an insurer is under an obligation to deliver a certificate under section 552.

9.

The circumstances described in this paragraph are where the aggregate amount of connected gains in the year of assessment or financial year exceeds one half of the basic rate limit for that year of assessment or for the year of assessment corresponding to that financial year and, for the purposes of this paragraph, a gain is connected with another gain where–

(a)

both gains arise in connection with policies or contracts containing obligations which, immediately before the relevant event in question, were obligations of the same overseas insurer;

(b)

the policy holder of those policies and contracts is the same; and

(c)

both gains arise in the same year of assessment or, where the policy holder is a company, the same financial year.

10.

The information referred to in this paragraph is–

(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 550(3) , apart from section 553(3);

(f)

whether the policy holder is to be treated as having paid income tax at the basic rate on the amount of the gain in accordance with section 547(5)(a) , apart from section 553(8).

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="uksi">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/1999/881"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/1999/881"/>
<FRBRdate date="1999-03-18" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="regulation"/>
<FRBRnumber value="881"/>
<FRBRname value="S.I. 1999/881"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/1999/881/2002-04-06"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/1999/881/2002-04-06"/>
<FRBRdate date="2002-04-06" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/1999/881/2002-04-06/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/1999/881/2002-04-06/data.akn"/>
<FRBRdate date="2024-12-09Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#made" date="1999-03-18" eId="date-made" source="#"/>
<eventRef refersTo="#laid" date="1999-03-18" eId="date-laid-1" source="#united-kingdom-parliament"/>
<eventRef refersTo="#coming-into-force" date="1999-04-06" eId="date-cif-1" source="#"/>
<eventRef date="1999-04-06" eId="date-1999-04-06" source="#"/>
<eventRef date="2002-04-06" eId="date-2002-04-06" source="#"/>
<eventRef date="2004-12-31" eId="date-2004-12-31" source="#"/>
<eventRef date="2008-10-27" eId="date-2008-10-27" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedules" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-part-III" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-paragraph-7" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-paragraph-8" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-paragraph-9" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-paragraph-10" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction refersTo="#period-from-2002-04-06-to-2004-12-31" type="jurisdiction"/>
<restriction href="#schedules" refersTo="#period-from-2002-04-06-to-2004-12-31" type="jurisdiction"/>
<restriction href="#schedule" refersTo="#period-from-2002-04-06-to-2004-12-31" type="jurisdiction"/>
<restriction href="#schedule-part-III" refersTo="#period-from-2002-04-06-to-2004-12-31" type="jurisdiction"/>
<restriction href="#schedule-paragraph-7" refersTo="#period-from-1999-04-06-to-2008-10-27" type="jurisdiction"/>
<restriction href="#schedule-paragraph-8" refersTo="#period-from-2002-04-06-to-2008-10-27" type="jurisdiction"/>
<restriction href="#schedule-paragraph-9" refersTo="#period-from-1999-04-06-to-2008-10-27" type="jurisdiction"/>
<restriction href="#schedule-paragraph-10" refersTo="#period-from-2002-04-06-to-2004-12-31" type="jurisdiction"/>
</restrictions>
<otherAnalysis source="">
<uk:commentary href="#schedule-paragraph-7" refersTo="#key-3aee4368fb8349e40868f7be23401b29"/>
<uk:commentary href="#schedule-paragraph-8" refersTo="#key-b3bdea3cc1cd61ff89f814dc2d7d698e"/>
<uk:commentary href="#schedule-paragraph-8" refersTo="#key-2eeb03c613e87c0c1685187352363b72"/>
<uk:commentary href="#schedule-paragraph-9" refersTo="#key-dd323432f3faf1eb356b9df39fa92ede"/>
<uk:commentary href="#schedule-paragraph-10" refersTo="#key-0bab52853baa251a4b7d2cdde16c6004"/>
<uk:commentary href="#schedule-paragraph-10" refersTo="#key-2ae028b5b7e2afbf774731aac06b77c5"/>
<uk:commentary href="#schedule-paragraph-10" refersTo="#key-b7f8e269aabe724b0bd980b7bf5a2cb1"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-1999-04-06-to-2008-10-27">
<timeInterval start="#date-1999-04-06" end="#date-2008-10-27" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2002-04-06-to-2004-12-31">
<timeInterval start="#date-2002-04-06" end="#date-2004-12-31" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2002-04-06-to-2008-10-27">
<timeInterval start="#date-2002-04-06" end="#date-2008-10-27" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCOrganization eId="united-kingdom-parliament" href="" showAs="UnitedKingdomParliament"/>
<TLCEvent eId="made" href="" showAs="Made"/>
<TLCEvent eId="laid" href="" showAs="Laid"/>
<TLCEvent eId="cif" href="" showAs="ComingIntoForce"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-3aee4368fb8349e40868f7be23401b29" marker="I1">
<p>
Sch. para. 7 in force at 6.4.1999, see
<ref eId="n97416fd04ea95c52" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/881/regulation/1">reg. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-b3bdea3cc1cd61ff89f814dc2d7d698e" marker="I2">
<p>
Sch. para. 8 in force at 6.4.1999, see
<ref eId="nc308d82aef154570" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/881/regulation/1">reg. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-dd323432f3faf1eb356b9df39fa92ede" marker="I3">
<p>
Sch. para. 9 in force at 6.4.1999, see
<ref eId="ne5cab1d71b94bb67" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/881/regulation/1">reg. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-0bab52853baa251a4b7d2cdde16c6004" marker="I4">
<p>
Sch. para. 10 in force at 6.4.1999, see
<ref eId="ncf8f39734bc92f17" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/881/regulation/1">reg. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2eeb03c613e87c0c1685187352363b72" marker="F1">
<p>
<ref eId="cxed0c8k4-00007" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/881/schedule/paragraph/8">Sch. para. 8</ref>
substituted (with effect in accordance with reg. 1 of the amending S.I.) by
<ref eId="cxed0c8k4-00008" href="http://www.legislation.gov.uk/id/uksi/2002/443">The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002 (S.I. 2002/443)</ref>
,
<ref eId="cxed0c8k4-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/443/regulation/1">regs. 1</ref>
,
<ref eId="cxed0c8k4-00010" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/443/regulation/8">8</ref>
(with
<ref eId="cxed0c8k4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/443/regulation/10">reg. 10</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2ae028b5b7e2afbf774731aac06b77c5" marker="F2">
<p>
Words in
<ref eId="cxed1w3k4-00016" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/881/schedule/paragraph/10/e">Sch. para. 10(e)</ref>
substituted (with effect in accordance with reg. 1 of the amending S.I.) by
<ref eId="cxed1w3k4-00017" href="http://www.legislation.gov.uk/id/uksi/2002/443">The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002 (S.I. 2002/443)</ref>
,
<ref eId="cxed1w3k4-00018" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/443/regulation/1">regs. 1</ref>
,
<ref eId="cxed1w3k4-00019" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/443/regulation/9/a">9(a)</ref>
(with
<ref eId="cxed1w3k4-00020" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/443/regulation/10">reg. 10</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b7f8e269aabe724b0bd980b7bf5a2cb1" marker="F3">
<p>
Words in
<ref eId="cxed1w3k4-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/881/schedule/paragraph/10/f">Sch. para. 10(f)</ref>
substituted (with effect in accordance with reg. 1 of the amending S.I.) by
<ref eId="cxed1w3k4-00007" href="http://www.legislation.gov.uk/id/uksi/2002/443">The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002 (S.I. 2002/443)</ref>
,
<ref eId="cxed1w3k4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/443/regulation/1">regs. 1</ref>
,
<ref eId="cxed1w3k4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/443/regulation/9/b">9(b)</ref>
(with
<ref eId="cxed1w3k4-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/443/regulation/10">reg. 10</ref>
)
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/uksi/1999/881/schedule/part/III/2002-04-06</dc:identifier>
<dc:title>The Overseas Insurers (Tax Representatives) Regulations 1999</dc:title>
<dc:subject>Income tax</dc:subject>
<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2023-03-29</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2002-04-06</dct:valid>
<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>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="revised"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="1999"/>
<ukm:Number Value="881"/>
<ukm:Made Date="1999-03-18"/>
<ukm:Laid Date="1999-03-18" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="1999-04-06"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="0110824512"/>
</ukm:SecondaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-11-12" URI="http://www.legislation.gov.uk/uksi/1999/881/pdfs/uksi_19990881_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="23"/>
<ukm:BodyParagraphs Value="13"/>
<ukm:ScheduleParagraphs Value="10"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<body>
<hcontainer name="schedules" eId="schedules">
<hcontainer name="schedule" eId="schedule">
<num>SCHEDULE</num>
<part eId="schedule-part-III" uk:target="true">
<num>PART III</num>
<heading>
<b>UNDERTAKING BY OVERSEAS INSURER – POST 5TH APRIL 2000 INSURANCES</b>
</heading>
<paragraph eId="schedule-paragraph-7" class="schProv1">
<num>7.</num>
<intro>
<p>The terms of the undertaking referred to in regulation 12(1)(c)(ii) are that the overseas insurer undertakes–</p>
</intro>
<level class="para1" eId="schedule-paragraph-7-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="schedule-paragraph-7-b">
<num>(b)</num>
<content>
<p>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;</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</paragraph>
<paragraph eId="schedule-paragraph-8" class="schProv1">
<num>
<ins class="substitution first" ukl:ChangeId="key-2eeb03c613e87c0c1685187352363b72-1679995268964" ukl:CommentaryRef="key-2eeb03c613e87c0c1685187352363b72">
<noteRef uk:name="commentary" href="#key-2eeb03c613e87c0c1685187352363b72" class="commentary"/>
8.
</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-2eeb03c613e87c0c1685187352363b72-1679995268964" ukl:CommentaryRef="key-2eeb03c613e87c0c1685187352363b72">For the purpose of this undertaking a relevant event is—</ins>
</p>
</intro>
<level class="para1" eId="schedule-paragraph-8-a">
<num>
<ins class="substitution" ukl:ChangeId="key-2eeb03c613e87c0c1685187352363b72-1679995268964" ukl:CommentaryRef="key-2eeb03c613e87c0c1685187352363b72">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-2eeb03c613e87c0c1685187352363b72-1679995268964" ukl:CommentaryRef="key-2eeb03c613e87c0c1685187352363b72">a chargeable event within the meaning of Chapter 2 of Part 13 of the Taxes Act; or</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-paragraph-8-b">
<num>
<ins class="substitution" ukl:ChangeId="key-2eeb03c613e87c0c1685187352363b72-1679995268964" ukl:CommentaryRef="key-2eeb03c613e87c0c1685187352363b72">(b)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-2eeb03c613e87c0c1685187352363b72-1679995268964" ukl:CommentaryRef="key-2eeb03c613e87c0c1685187352363b72">a chargeable event which is treated as occurring by reason of regulation 6(1) of the Personal Portfolio Bonds (Tax) Regulations 1999,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="substitution last" ukl:ChangeId="key-2eeb03c613e87c0c1685187352363b72-1679995268964" ukl:CommentaryRef="key-2eeb03c613e87c0c1685187352363b72">in respect of which an insurer is under an obligation to deliver a certificate under section 552.</ins>
</p>
</wrapUp>
</paragraph>
<paragraph eId="schedule-paragraph-9" class="schProv1">
<num>9.</num>
<intro>
<p>The circumstances described in this paragraph are where the aggregate amount of connected gains in the year of assessment or financial year exceeds one half of the basic rate limit for that year of assessment or for the year of assessment corresponding to that financial year and, for the purposes of this paragraph, a gain is connected with another gain where–</p>
</intro>
<level class="para1" eId="schedule-paragraph-9-a">
<num>(a)</num>
<content>
<p>both gains arise in connection with policies or contracts containing obligations which, immediately before the relevant event in question, were obligations of the same overseas insurer;</p>
</content>
</level>
<level class="para1" eId="schedule-paragraph-9-b">
<num>(b)</num>
<content>
<p>the policy holder of those policies and contracts is the same; and</p>
</content>
</level>
<level class="para1" eId="schedule-paragraph-9-c">
<num>(c)</num>
<content>
<p>both gains arise in the same year of assessment or, where the policy holder is a company, the same financial year.</p>
</content>
</level>
</paragraph>
<paragraph eId="schedule-paragraph-10" class="schProv1">
<num>10.</num>
<intro>
<p>The information referred to in this paragraph is–</p>
</intro>
<level class="para1" eId="schedule-paragraph-10-a">
<num>(a)</num>
<content>
<p>the name and address of the policy holder;</p>
</content>
</level>
<level class="para1" eId="schedule-paragraph-10-b">
<num>(b)</num>
<content>
<p>any unique identifying designation given to the policy or contract in connection with which the relevant event has occurred;</p>
</content>
</level>
<level class="para1" eId="schedule-paragraph-10-c">
<num>(c)</num>
<content>
<p>the date and nature of the relevant event;</p>
</content>
</level>
<level class="para1" eId="schedule-paragraph-10-d">
<num>(d)</num>
<content>
<p>the amount of the gain;</p>
</content>
</level>
<level class="para1" eId="schedule-paragraph-10-e">
<num>(e)</num>
<content>
<p>
the number of years relevant for computing the appropriate fraction of the gain for the purposes of section 550(3)
<ins class="substitution first last" ukl:ChangeId="key-2ae028b5b7e2afbf774731aac06b77c5-1679995358166" ukl:CommentaryRef="key-2ae028b5b7e2afbf774731aac06b77c5">
<noteRef uk:name="commentary" href="#key-2ae028b5b7e2afbf774731aac06b77c5" class="commentary"/>
, apart from section 553(3)
</ins>
;
</p>
</content>
</level>
<level class="para1" eId="schedule-paragraph-10-f">
<num>(f)</num>
<content>
<p>
whether the policy holder is to be treated as having paid income tax at the basic rate on the amount of the gain in accordance with section 547(5)(a)
<ins class="substitution first last" ukl:ChangeId="key-b7f8e269aabe724b0bd980b7bf5a2cb1-1679995384540" ukl:CommentaryRef="key-b7f8e269aabe724b0bd980b7bf5a2cb1">
<noteRef uk:name="commentary" href="#key-b7f8e269aabe724b0bd980b7bf5a2cb1" class="commentary"/>
, apart from section 553(8)
</ins>
.
</p>
</content>
</level>
</paragraph>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>