- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Trader2
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Trader — also bound by 825 other Acts
Value Added Tax Regulations 1995
416 duties
Companies Act 2006
243 duties
Companies Act 1985
85 duties
What it requires
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
s.011
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
Regulated
- Correctly assign policyholder territory for overseas life assuranceTrader
s.013
Records to be kept and transfers of records
Regulated
- Keep records for overseas life assurance tax rules and pass them on after a transferTrader
13 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Interpretation
s.003
Meaning of relevant overseas policy holders
s.004
Meaning of tax credit territory
s.005
Entitlement to tax credit
s.006
Amount of tax credit
s.007
Appropriate fraction
s.008
Relevant tax credit
s.009
General
s.010
Policies or contracts effected by a company resident in the United Kingdom outside the United Kingdom
s.012
Interpretation of regulations 10 and 11
s.014
Information to be provided to
s.015
Inspection of records
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.