# The Overseas Insurers (Tax Representatives) Regulations 1999, Paragraph 8

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

For the purpose of this undertaking a relevant event is a chargeable event within the meaning of Chapter 9 of Part 4 of ITTOIA 2005 in respect of which an insurer is under an obligation to deliver a certificate under section 552.

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Source: https://www.legislation.gov.uk/uksi/1999/881/schedule/paragraph/8 (the official version)
Page: https://openlegislation.uk/overseas-insurers-tax-representatives-regulations-1999/schedule/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.