{
  "url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In determining whether the aggregate sum payable, or other benefits to be conferred, by reason of a relevant event exceeds twice the basic rate limit for the tax year in which it occurs, ... all sums payable and benefits to be conferred are to be taken into account which are payable or to be conferred by reason of relevant events occurring in that tax year ... in connection with policies or contracts–\n(a) under which immediately before the relevant event in question the same insurer has obligations, and\n(b) which are held by the same policy holder.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. para. 5 substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(6)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. para. 5 omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(6)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. para. 5 substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(6)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. para. 5 omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(6)(d)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 5 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/5",
    "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."
}