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The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2001

S.I. 2001/2726 · Made 26 July 2001

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

TAXES

Made 26th July 2001

Laid before the House of Commons 27th July 2001

Coming into force 17th August 2001

The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 552A of the Income and Corporation Taxes Act 1988f1 hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1988 c. 1. Section 552A was inserted by section 87 of the Finance Act 1999 (c. 16).

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Overseas Insurers (Tax Representatives) Regulations 1999
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Overseas Insurers (Tax Representatives) (Amendment) Regulations 2001 and shall come into force on 17th August 2001.

2Amendment of the Overseas Insurers (Tax Representatives) Regulations 1999

(1)

Amend paragraph 1 of the Schedule to the Overseas Insurers (Tax Representatives) Regulations 1999f1 as follows.

(2)

In the definition of “gain” for “543 or 545” substitute “543, 545 or 546Cf2”.

Signature

Nick Montagu

Dave Hartnett

Two of the Commissioners of Inland Revenue

26th July 2001

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Overseas Insurers (Tax Representatives) Regulations 1999 (S.I. 1999/881) (“the principal Regulations”).

Regulation 1 provides for the citation and commencement of the Regulations.

Regulation 2 amends the definition of “gain” used in the Schedule to the principal Regulations so as to include a reference to a gain treated as arising under section 546C of the Income and Corporation Taxes Act 1988 (c. 1). Section 546C was inserted by paragraph 10 of Schedule 28 to the Finance Act 2001 (c. 9).