# The Income Tax (Purchased Life Annuities) Regulations 2008, Regulation 2: Interpretation


In these Regulations—
“the 1956 Regulations” means the Income Tax (Purchased Life Annuities) Regulations 1956 ;
“the 2005 Act” means the Income Tax (Trading and Other Income) Act 2005;
“annuitant” means the person beneficially entitled for the time being to the payments on account of an annuity;
“annuity” means a purchased life annuity within the meaning of section 423 of the 2005 Act;
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“insurer” means a United Kingdom insurer or a non-United Kingdom insurer, as the case may be;
“non-United Kingdom insurer” means any person carrying on life annuity business and who—
(a)is resident outside the United Kingdom; and
(b)does not carry on such business through a permanent establishment in the United Kingdom;
“relevant EEA State” means an EEA State...;
“relevant person” means—
(a)a United Kingdom insurer; or
(b)a tax representative appointed in accordance with Part 3; or
(c)a person appointed in accordance with arrangements made under regulation 18;
“relevant records” means the records referred to in regulation 21(1);
“tax representative” means the person appointed in accordance with Part 3 to act as such for a non-United Kingdom insurer;
“the partial tax exemption” means the exemption provided by Chapter 7 of Part 6 of the 2005 Act; and
“United Kingdom insurer” means—
(a)any person resident in the United Kingdom carrying on life annuity business; or
(b)any person not so resident who carries on life annuity business through a permanent establishment in the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/2008/562/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.