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Regulation 2

Original text. Later amendments are not shown.

In these Regulations —

  • “non-resident insurance company” means an insurance company that is not resident in the United Kingdom; and for this purpose “insurance company” has the meaning given by section 431(2) of the Income and Corporation Taxes Act 1988f1.

Annotations

Footnotes

f1

1988 c. 1. The definition of “insurance company” was amended by articles 13 and 26(1), (3), and (9) of S.I. 2001/3629 with effect for periods of account ending on or after 1st December 2001.