{
  "url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-1",
  "json_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-1.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": "schedule/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "In this Schedule–\n“basic rate limit” has the meaning given by section 20(2) of the Income Tax Act 2007;\n...\n“gain” means a gain which is treated as arising in connection with a policy or contract under Chapter 9 of Part 4 of ITTOIA 2005 ...;\n...\n...\n“tax year” has the meaning given by section 4(2) of the Income Tax Act 2007.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. para. 1 substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. para. 1 omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. para. 1 substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. para. 1 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, 6 (with reg. 10)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. para. 1 omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(d)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. para. 1 omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(e)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. para. 1 inserted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(f)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 1 in force at 6.4.1999, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/881/schedule/paragraph/1",
    "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."
}