{
  "url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2008/regulation-3",
  "json_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2008/regulation-3.json",
  "legislation": "uksi/2008/2626",
  "legislation_title": "The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2008",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of regulation 2",
  "text": "In regulation 2 (interpretation)—\n(a) in the definition of “the Board” for “of Inland Revenue” substitute “for Her Majesty’s Revenue and Customs”;\n(b) omit the definition of “EEA Agreement”;\n(c) for the definition of “EEA State” substitute—\n““EEA state” has the meaning given in Schedule 1 to the Interpretation Act 1978;”; and\n(d) after the definition of “EEA state” (as substituted by sub-paragraph (c) above) insert—\n““ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The definition of “EEA state” was inserted into Schedule 1 to the Interpretation Act 1978 by section 26(1) of the Legislative and Regulatory Reform Act 2006."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2626/regulation/3",
    "retrieved_at": "2026-10-29T03:23:53.230892+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}