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The Overseas Insurers (Tax Representatives) Regulations 1999

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  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Interpretation

  4. 3.Designated day

  5. 4.Nomination of tax representative by overseas insurer

  6. 5.Board’s decision on nomination

  7. 6.Termination by the Board of appointment of person nominated

  8. 7.Termination by overseas insurer of appointment of person nominated

  9. 8.Termination by person nominated of his appointment

  10. 9.Termination of appointment on bankruptcy or death or on dissolution or winding-up of a company or partnership

  11. 10.Appointment by the Board of an overseas insurer’s tax representative

  12. 11.Other arrangements

  13. 12.Release of overseas insurer from requirement to nominate a tax representative

  14. 13.Appeals against decisions of the Board

  15. Signature

    1. SCHEDULE

      1. PART I INTERPRETATION

        1. 1.In this Schedule– “basic rate limit” has the meaning given...

        2. 2.For the purposes of this Schedule a year of assessment...

      2. PART II UNDERTAKING BY OVERSEAS INSURER – PRE 6TH APRIL 2000 INSURANCES

        1. 3.The terms of the undertaking referred to in regulation 12(1)(c)(i)...

        2. 4.For the purposes of this undertaking a relevant event is...

        3. 5.In determining whether the aggregate sum payable, or other benefits...

        4. 6.The information referred to in this paragraph is–

      3. PART III UNDERTAKING BY OVERSEAS INSURER – POST 5TH APRIL 2000 INSURANCES

        1. 7.The terms of the undertaking referred to in regulation 12(1)(c)(ii)...

        2. 8.For the purpose of this undertaking a relevant event is...

        3. 8A.For the purposes of this Part of this Schedule, in...

        4. 9.The circumstances described in this paragraph are where the aggregate...

        5. 10.The information referred to in this paragraph is–

  16. Explanatory Note

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