{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/regulation-2.json",
  "legislation": "uksi/2008/562",
  "legislation_title": "The Income Tax (Purchased Life Annuities) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the 1956 Regulations” means the Income Tax (Purchased Life Annuities) Regulations 1956 ;\n“the 2005 Act” means the Income Tax (Trading and Other Income) Act 2005;\n“annuitant” means the person beneficially entitled for the time being to the payments on account of an annuity;\n“annuity” means a purchased life annuity within the meaning of section 423 of the 2005 Act;\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“insurer” means a United Kingdom insurer or a non-United Kingdom insurer, as the case may be;\n“non-United Kingdom insurer” means any person carrying on life annuity business and who—\n(a)is resident outside the United Kingdom; and\n(b)does not carry on such business through a permanent establishment in the United Kingdom;\n“relevant EEA State” means an EEA State...;\n“relevant person” means—\n(a)a United Kingdom insurer; or\n(b)a tax representative appointed in accordance with Part 3; or\n(c)a person appointed in accordance with arrangements made under regulation 18;\n“relevant records” means the records referred to in regulation 21(1);\n“tax representative” means the person appointed in accordance with Part 3 to act as such for a non-United Kingdom insurer;\n“the partial tax exemption” means the exemption provided by Chapter 7 of Part 6 of the 2005 Act; and\n“United Kingdom insurer” means—\n(a)any person resident in the United Kingdom carrying on life annuity business; or\n(b)any person not so resident who carries on life annuity business through a permanent establishment in the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 29(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1956/1230, as amended by S.I. 1960/2308; S.I. 1990/626; and S.I. 1991/2808."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/562/regulation/2",
    "retrieved_at": "2026-10-29T03:35:18.447384+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}