# The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002, Regulation 8: Amendment of the principal Regulations


For paragraph 8 substitute—
“8 For the purpose of this undertaking a relevant event is—
(a) a chargeable event within the meaning of Chapter 2 of Part 13 of the Taxes Act; or
(b) a chargeable event which is treated as occurring by reason of regulation 6(1) of the Personal Portfolio Bonds (Tax) Regulations 1999,
in respect of which an insurer is under an obligation to deliver a certificate under section 552.”.

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Source: https://www.legislation.gov.uk/uksi/2002/443/regulation/8 (the official version)
Page: https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2002/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.