{
  "url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-10",
  "json_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-10.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/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "The information referred to in this paragraph is–\n(a) the name and address of the policy holder;\n(b) any unique identifying designation given to the policy or contract in connection with which the relevant event has occurred;\n(c) the date and nature of the relevant event;\n(d) the amount of the gain;\n(e) the number of years relevant for computing the appropriate fraction of the gain for the purposes of section 536, apart from section 536(7), of ITTOIA 2005;\n(f) whether the policy holder is to be treated as having paid income tax at the basic ... rate on the amount of the gain in accordance with 530, apart from section 528, of ITTOIA 2005.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. para. 10(e) substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(10)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. para. 10(f) omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(10)(b)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. para. 10(f) substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(10)(b)(ii)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 10 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/10",
    "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."
}