# The Overseas Life Insurance Companies Regulations 2006, Regulation 21: Modifications of the Finance Act 1989


In section 82A (calculation of profits: policy holders’ tax), in subsection (1) at the end insert “and that such tax falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business”.

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Source: https://www.legislation.gov.uk/uksi/2006/3271/regulation/21 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.