# The Overseas Life Insurance Companies Regulations 2006, Regulation 16: Modifications of the Income and Corporation Taxes Act


In section 444AL (interpretation of sections 444AF to 444AK), in subsection (3), in a case where the transferor is an EEA firm or a Treaty firm—
(a) for “insurance company” substitute “overseas life insurance company where the company is an EEA firm or a Treaty firm”, and
(b) for “surplus on valuation as shown in the periodical return” substitute “balance on the technical account – long-term business, so far as it relates to life assurance business carried on in the United Kingdom through a permanent establishment”.

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Source: https://www.legislation.gov.uk/uksi/2006/3271/regulation/16 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.