{
  "url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-7",
  "json_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-7.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/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "The terms of the undertaking referred to in regulation 12(1)(c)(ii) are that the overseas insurer undertakes–\n(a) within three months after a relevant event occurs in connection with a policy or contract, to deliver to the policy holder a certificate containing the information referred to in paragraph 10; and\n(b) within three months after the end of each tax year ... in which such a certificate is delivered, and in the circumstances described in paragraph 9, to supply to the Board a copy of that certificate;\nwhere 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. para. 7(b) substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(7)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. para. 7(b) omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(7)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. para. 7(b) substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(7)(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 7 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/7",
    "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."
}