# The Overseas Life Insurance Companies (Amendment) Regulations 2007, Regulation 6: Insertion of regulation 7A


After regulation 7 (modification of section 431D of the Income and Corporation Taxes Act 1988) insert—
“7A. (1) Modify section 431G (company carrying on life assurance business) as follows.
(2) In subsection (1) after “life assurance business” insert “through a permanent establishment in the United Kingdom”.
(3) In subsections (2) and (3)(a) and (b), after “life assurance business” insert “carried on through a permanent establishment in the United Kingdom”.
7B. In section 431H (company carrying on life assurance business and other insurance business), in subsection (1), after “any other kind” insert “through a permanent establishment in the United Kingdom”.”

---
Source: https://www.legislation.gov.uk/uksi/2007/2146/regulation/6 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2007/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.