PART 3Amendments to subordinate legislation
The Overseas Insurers (Tax Representatives) Regulations 199925
1
The Overseas Insurers (Tax Representatives) Regulations 1999110 are amended as follows.
2
In regulation 10(1)(f)(ii) after “resident” insert “or, if he is resident in Gibraltar, under the law of Gibraltar”.
3
In regulation 12—
a
in paragraph (1)—
i
the words from “an EEA state” to the end of sub-paragraph (a) (and the “or” immediately after it) become paragraph (i) of that sub-paragraph;
ii
after that paragraph insert—
ii
Gibraltar and the disclosure by him to the Board of information with respect to holders of relevant insurances is a criminal offence under the law of Gibraltar and was such an offence on 17th March 1998; or
b
in paragraph (9)(b) after “resident” insert “, or, if he is resident in Gibraltar, under the law of Gibraltar,”.