# The Overseas Insurers (Tax Representatives) Regulations 1999, Paragraph 3

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

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 tax year, ... to supply to the Board the information referred to in paragraph 6 about relevant events occurring in that tax year ... 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.

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Source: https://www.legislation.gov.uk/uksi/1999/881/schedule/paragraph/3 (the official version)
Page: https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.