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Regulation 38 Modification of the Finance Act 2002

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 66 (general interpretation of Part 2)—

(a)

in subsection (6)(a)—

(i)

for “branch or agency” substitute “permanent establishment”,

(ii)

for “Article 11 of the third life insurance directive” substitute “Article 14 of the consolidated life assurance directive”; and

(b)

in subsection (7), for the definition of “the third life insurance directive” substitute—

““the consolidated life assurance directive” means the Directive of the European Parliament and of the Council of 5th November 2002 concerning life assurance (No. 2002/83/EC);”.