# The Overseas Insurers (Tax Representatives) Regulations 1999, Paragraph 1

Extent: E+W+S+N.I.

In this Schedule–
“basic rate limit” has the meaning given by section 20(2) of the Income Tax Act 2007;
...
“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 ...;
...
...
“tax year” has the meaning given by section 4(2) of the Income Tax Act 2007.

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Source: https://www.legislation.gov.uk/uksi/1999/881/schedule/paragraph/1 (the official version)
Page: https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.