# The Overseas Life Insurance Companies Regulations 2004, Regulation 2: Interpretation


In these Regulations —
“overseas life insurance company” has the meaning given by section 156(5) of the Finance Act 2003;
“permanent establishment”, in relation to an overseas life insurance company, has the meaning given by section 148 of the Finance Act 2003;
“the Taxes Act” means the Income and Corporation Taxes Act 1988.

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Source: https://www.legislation.gov.uk/uksi/2004/2200/regulation/2 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-regulations-2004/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.