# The Overseas Life Insurance Companies Regulations 2004, Regulation 10: Modification to the Capital Allowances Act 2001


(1) The Capital Allowances Act 2001 is modified as follows.
(2) In section 255(2), for “branch or agency” substitute “permanent establishment”.

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Source: https://www.legislation.gov.uk/uksi/2004/2200/regulation/10 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-regulations-2004/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.