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These Regulations amend the Overseas Insurers (Tax Representatives) Regulations 1999 (S.I. 1999/881) (“the principal Regulations”).
Regulation 1 provides for the citation and commencement of the Regulations.
Regulation 2 amends the definition of “gain” used in the Schedule to the principal Regulations so as to include a reference to a gain treated as arising under section 546C of the Income and Corporation Taxes Act 1988 (c. 1). Section 546C was inserted by paragraph 10 of Schedule 28 to the Finance Act 2001 (c. 9).
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