# The Overseas Insurers (Tax Representatives) Regulations 1999, Paragraph 7

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

The terms of the undertaking referred to in regulation 12(1)(c)(ii) are that the overseas insurer undertakes–
(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
(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;
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/7 (the official version)
Page: https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.