Section 275 Insurance companyC1

(1)

In this Part “insurance company” means—

(a)

a person who has permission under Part 4 of FISMA 2000 to effect or carry out contracts of long-term insurance, F1...

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

“Contracts of long-term insurance” means contracts which fall within Part 2 of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544).

Annotations

Textual amendments

F1: Word in s. 275(1)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 12(3)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F2: S. 275(1)(b) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 12(3)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

Modifications

C1: S. 275 modified (6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 11