{
  "url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-4",
  "json_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-4.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/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "For the purposes of this undertaking a relevant event is a chargeable event within the meaning of Chapter 9 of Part 4 of ITTOIA 2005–\n(a) in respect of which an insurer is under an obligation to deliver a certificate under section 552 (as read with section 552ZA);\n(b) which occurs three months or more after section 552A first applies to the overseas insurer;\n(c) which is the last such event to occur in relation to the policy or contract;\n(d) by reason of which the aggregate sum payable, or other benefits to be conferred, by the overseas insurer exceeds twice the basic rate limit for the tax year in which it occurs.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. para. 4 substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(5)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. para. 4(a) substituted (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002 (S.I. 2002/443), regs. 1, 7 (with reg. 10)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. para. 4(d) substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(5)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 4 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/4",
    "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."
}