http://www.legislation.gov.uk/uksi/2002/443/regulation/10/madeThe Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002TaxKing's Printer of Acts of Parliament2016-07-08TAXESThese Regulations amend the Overseas Insurers (Tax Representatives) Regulations 1999 (S.I. 1999/881) (“the principal Regulations”). Schedule 1 to the principal Regulations contains the form of an undertaking which an overseas insurer (within the meaning of section 552A of the Income and Corporation Taxes Act 1988 (c. 1)) (“the Taxes Act”) may give in order to be released (under regulation 12(1)(c) of the principal Regulations) from the requirement that it have a tax representative. These Regulations vary the terms of the undertaking the insurer is required to give in the light of changes made to the information requirements for UK insurers by Part 2 of Schedule 28 to the Finance Act 2001 (c. 9) (“Part 2”).Transitional provision10.

For the purposes of regulation 12(1)(c) of the principal Regulations (release of overseas insurer from requirement to nominate a tax representative), an undertaking given by an overseas insurer before the coming into force of these Regulations, which complied with the terms of Parts II and III of the Schedule to the principal Regulations as then in force, shall have effect as if it were an undertaking in the terms required by the Schedule as amended by these Regulations.

Accordingly any agreement by the Board to release the insurer under regulation 12(1)(c) given before the coming into force of these Regulations shall continue to have effect until the Board give notice of their decision to withdraw from it.

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<heading>Transitional provision</heading>
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For the purposes of regulation 12(1)(c) of the
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(release of overseas insurer from requirement to nominate a tax representative), an undertaking given by an overseas insurer before the coming into force of these Regulations, which complied with the terms of Parts II and
<abbr class="acronym" title="3">III</abbr>
of the Schedule to the
<abbr title="Overseas Insurers (Tax Representatives) Regulations 1999 (S.I. 1999/881)">principal Regulations</abbr>
as then in force, shall have effect as if it were an undertaking in the terms required by the Schedule as amended by these Regulations.
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<p>Accordingly any agreement by the Board to release the insurer under regulation 12(1)(c) given before the coming into force of these Regulations shall continue to have effect until the Board give notice of their decision to withdraw from it.</p>
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