Policies or contracts effected either by a company resident in the United Kingdom otherwise than outside the United Kingdom or by an overseas life insurance company
- Correctly assign policyholder territory for overseas life assurance
UK Statutory Instrument
1995
United Kingdom
The Insurance Companies (Overseas Life Assurance Business) (Tax Credit) Regulations 1995
At a glance
What's here
2 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Records to be kept and transfers of records
- Keep records for overseas life assurance tax rules and pass them on after a transfer
Browse 13 other sections — procedural / definitional / commencement
Citation, commencement and effect
Interpretation
Meaning of relevant overseas policy holders
Meaning of tax credit territory
Entitlement to tax credit
Amount of tax credit
Appropriate fraction
Relevant tax credit
General
Policies or contracts effected by a company resident in the United Kingdom outside the United Kingdom
Interpretation of regulations 10 and 11
Information to be provided to
Inspection of records
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