{
  "url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/regulation-2",
  "json_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/regulation-2.json",
  "legislation": "uksi/1999/881",
  "legislation_title": "The Overseas Insurers (Tax Representatives) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations–\n“the Board” means the Commissioners for Her Majesty’s Revenue and Customs;\n...\n“EEA state” has the meaning given in Schedule 1 to the Interpretation Act 1978;\n“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;\n“the Management Act” means the Taxes Management Act 1970;\n“notice” means notice given either in writing or in such form and by such means of electronic communications as may be approved by directions given by the Board, and “notify” and “notification” shall be construed accordingly;\n“the relevant duties” has the meaning given for the purposes of section 552B by subsection (2) of that section;\n...\n“the Taxes Act” means the Income and Corporation Taxes Act 1988, and a reference to a numbered section, without more, is a reference to the section of the Taxes Act bearing that number.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 3(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 2 substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 3(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 2 inserted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 3(d)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 2 substituted (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002 (S.I. 2002/443), regs. 1, 4(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 2 omitted (with effect in accordance with reg. 1 of the amending S.I.) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002 (S.I. 2002/443), regs. 1, 4(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 2 substituted (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002 (S.I. 2002/443), regs. 1, 4(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 6.4.1999, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 552B was inserted by section 87 of the Finance Act 1998."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/881/regulation/2",
    "retrieved_at": "2026-10-29T10:54:37.451972+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."
}