Chwilio Deddfwriaeth

Finance Act 2012

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65Meaning of “insurance company”
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(1)This section defines for the purposes of this Part what is meant by an “insurance company”.

(2)A person who carries on the activity of effecting or carrying out contracts of insurance is an “insurance company” if—

(a)the person has permission under Part 4 of FISMA 2000 to carry on that activity,

(b)the person is of the kind mentioned in paragraph 5(d) or (da) of Schedule 3 to FISMA 2000 (EEA passport rights) and carries on that activity in the United Kingdom through a permanent establishment there, or

(c)the person qualifies for authorisation under Schedule 4 to FISMA 2000 (Treaty rights) and carries on that activity in the United Kingdom through a permanent establishment there.

(3)The above definition is subject to the following qualifications—

(a)a friendly society within the meaning of Part 3 is not an insurance company, and

(b)an insurance special purpose vehicle (see section 139) is an insurance company only if, in addition to falling within subsection (2)(a), (b) or (c), it is a BLAGAB group re-insurer.

(4)A person is a “BLAGAB group re-insurer” if for an accounting period—

(a)the person carries on basic life assurance and general annuity business,

(b)it is not the case that substantially all of the person’s long-term business is long-term business other than basic life assurance and general annuity business, and

(c)all of its life assurance business is re-insurance business of a description which is excluded business for the purposes of section 57(2)(e).

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