# The Insurance Premium Tax (Amendment) Regulations 2008, Regulation 4: Amendment of regulation 33


For regulation 33 (liability of insured persons: scope) substitute—
“33. This Part applies where an insurer who is a registrable person—
(a) does not have any business establishment or other fixed establishment in the United Kingdom, and
(b) is established in a country or territory in respect of which it appears to the Commissioners that the condition in section 65(1A) of the Act is met.”.

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Source: https://www.legislation.gov.uk/uksi/2008/1945/regulation/4 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-amendment-regulations-2008/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.