# The Overseas Life Insurance Companies Regulations 2006, Regulation 7: Modifications of the Income and Corporation Taxes Act


In section 431D (meaning of “overseas life assurance business”), in subsection (1), after “means life assurance business” insert “carried on through a permanent establishment in the United Kingdom by an overseas life insurance company”.

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Source: https://www.legislation.gov.uk/uksi/2006/3271/regulation/7 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.