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


For the purposes of this Part of this Schedule, in the determination of the amount of a gain in connection with a policy or contract, no account is to be taken of the effect of section 541A of ITTOIA 2005.

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