# Finance Act 2004, Section 275: Insurance company


(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, ...
(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).

---
Source: https://www.legislation.gov.uk/ukpga/2004/12/section/275 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-275
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.