http://www.legislation.gov.uk/ukpga/1988/1/section/552B/2000-09-28Income and Corporation Taxes Act 1988An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.1988-02-09texttext/xmlenStatute Law Database2025-05-282000-09-28 Income and Corporation Taxes Act 1988s. 109A(4B)Finance Act 2005Sch. 4 para. 6(3)Income and Corporation Taxes Act 1988ActHorserace Betting and Olympic Lottery Act 2004s. 18s. 40Income and Corporation Taxes Act 1988Sch. 19AB para. 5(5)(a)(b)The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001art. 52(2)(n)art. 1(2)(a)Income and Corporation Taxes Act 1988ActThe Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010reg. 16 Sch. 2reg. 1(2) PART XIII CHAPTER II552B1It shall be the duty of an overseas insurer’s tax representative to secure (where appropriate by acting on the overseas insurer’s behalf) that the relevant duties are discharged by or on behalf of the overseas insurer.2For the purposes of this section “the relevant duties” are—athe duties imposed by section 552,bany duties imposed by regulations made under subsection (4A)(a) of that section, andcany duties imposed by regulations made under subsection (4A)(b) of that section by virtue of subsection (4B) of that section,so far as relating to relevant insurances under which the overseas insurer in question has any obligations.3An overseas insurer’s tax representative shall be personally liable—ain respect of any failure to secure the discharge of the relevant duties, andbin respect of anything done for purposes connected with acting on the overseas insurer’s behalf,as if the relevant duties were imposed jointly and severally on the tax representative and the overseas insurer.4In the application of this section in relation to any particular tax representative, it is immaterial whether any particular relevant duty arose before or after his appointment.5This section has effect in relation to relevant duties relating to chargeable events happening on or after the day by which section 552A(6) requires the nomination of the overseas insurer’s first tax representative to be made.6Expressions used in this section and in section 552A have the same meaning in this section as they have in that section.Pt. 13 Ch. 2 restricted (with effect in accordance with s. 105(1) of the affecting Act) by Finance Act 1996 (c. 8), Sch. 13 para. 3(2) (with Sch. 13 para. 16)Pt. 13 Ch. 2 applied (with modifications) (6.4.1999) by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), regs. 35(7), 36(3)-(7) (as amended by The Individual Savings Account (Amendment) Regulations 1998 (S.I. 1998/3174), reg. 12)Pt. 13 Ch. 2 applied (with modifications) (6.4.1999 with effect in accordance with reg. 1 of the affecting S.I.) by The Personal Portfolio Bonds (Tax) Regulations 1999 (S.I. 1999/1029), reg. 6(2)-(8) (as amended (6.4.2002) by The Personal Portfolio Bonds (Tax) (Amendment) Regulations 2002 (S.I. 2002/455), regs. 1, 2)Ss. 552A, 552B inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 87Amendment to earlier amending provision S.I. 1999/1029, reg. 6(2)-(8) (with effect in accordance with reg. 1 of the amending Regulation) by The Personal Portfolio Bonds (Tax) (Amendment) Regulations 2002 (S.I. 2002/455) reg. 2