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The Overseas Insurers (Tax Representatives) Regulations 1999
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- UK Statutory Instruments
- 1999 No. 881
- Regulation 9
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Termination of appointment on bankruptcy or death or on dissolution or winding-up of a company or partnership
9.—(1) Where the person nominated by an overseas insurer is an individual who becomes bankrupt, or in Scotland his estate is sequestrated, or makes any arrangement or composition with his creditors generally or dies, or is a company or a partnership which is dissolved or wound up, the appointment of that person ceases and the overseas insurer must nominate another person to be his tax representative within the period of three months after the event in question.
(2) Any such nomination must contain the information required by regulation 4 and the Board must give their decision on that nomination in accordance with regulation 5.
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