# Finance Act 2012, Paragraph 73


In section 10B (non-resident company with United Kingdom permanent establishment), after subsection (3) insert—
“(3A) This section applies to an overseas life insurance company in the case of its long-term business with the omission from subsection (1)(b) of the words “situated in the United Kingdom and”.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/73 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.