# The Overseas Life Insurance Companies Regulations 2006, Regulation 31: Modification of the Taxation of Chargeable Gains Act 1992


In section 213 (spreading of gains and losses under section 212), in subsection (4) after “long-term business” insert “in the United Kingdom through a permanent establishment”.

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Source: https://www.legislation.gov.uk/uksi/2006/3271/regulation/31 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.