Paragraph 3 I1

The terms of the undertaking referred to in regulation 12(1)(c)(i) are that the overseas insurer undertakes, within three months after the end of each F1tax year, F2... to supply to the F3Board the information referred to in paragraph 6 about relevant events occurring in that tax year F4... in connection with a policy or contract held by a policy holder where to the best of the overseas insurer’s information and belief the policy holder was resident in the United Kingdom immediately before the relevant event occurred.