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Statutory Instruments

2001 No. 2726

TAXES

The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2001

Made

26th July 2001

Laid before the House of Commons

27th July 2001

Coming into force

17th August 2001

The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 552A of the Income and Corporation Taxes Act 1988( 1 ) hereby make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Overseas Insurers (Tax Representatives) (Amendment) Regulations 2001 and shall come into force on 17th August 2001.

Amendment of the Overseas Insurers (Tax Representatives) Regulations 1999

2. —(1) Amend paragraph 1 of the Schedule to the Overseas Insurers (Tax Representatives) Regulations 1999( 2 ) as follows.

(2) In the definition of “gain” for “543 or 545” substitute “543, 545 or 546C( 3 )”.

Nick Montagu

Dave Hartnett

Two of the Commissioners of Inland Revenue

26th July 2001

( 1 )

1988 c. 1 . Section 552A was inserted by section 87 of the Finance Act 1999 (c. 16) .

( 2 )

S.I. 1999/881 .

( 3 )

Section 546C was inserted by paragraph 10 of Schedule 28 to the Finance Act 2001 (c. 9) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2001 (2001/2726)

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