Regulation 2 Amendment 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”.
Annotations
Footnotes
- f1
-
S.I. 1999/881.
- f2
-
Section 546C was inserted by paragraph 10 of Schedule 28 to the Finance Act 2001 (c. 9).