# The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008, Regulation 3: Amendment of regulation 2


In regulation 2 (interpretation)—
(a) in the definition of “the Board” for “of Inland Revenue” substitute “for Her Majesty’s Revenue and Customs”;
(b) omit the definition of “EEA Agreement”;
(c) for the definition of “EEA State” substitute—
““EEA state” has the meaning given in Schedule 1 to the Interpretation Act 1978;”; and
(d) after the definition of “EEA state” (as substituted by sub-paragraph (c) above) insert—
““ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;”.

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Source: https://www.legislation.gov.uk/uksi/2008/2626/regulation/3 (the official version)
Page: https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2008/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.