# The Income Tax (Purchased Life Annuities) Regulations 2008, Regulation 3: Application of this Part


This Part applies where—
(a) an annuitant purchases an annuity from a United Kingdom insurer;
(b) a tax representative is appointed in accordance with Part 3; or
(c) a person is appointed in accordance with arrangements made under regulation 18.

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Source: https://www.legislation.gov.uk/uksi/2008/562/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.