Statutory Instrument 1995 No. 3237

      The Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995

      © Crown Copyright 1995

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STATUTORY INSTRUMENTS

1995 No. 3237

INCOME TAX

The Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995

Made 12th December 1995
Laid before the House of Commons 12th December 1995
Coming into force 2nd January 1996


ARRANGEMENT OF REGULATIONS

Preliminary
1.  Citation, commencement and effect.
2.  Interpretation.
3.  Meaning of specified event.
Business which is overseas life assurance business
4.  General.
5.  Business other than reinsurance business effected by a company resident in the United Kingdom outside the United Kingdom.
6.  Business other than reinsurance business effected either by a company resident in the United Kingdom otherwise than outside the United Kingdom or by an overseas life insurance company — policies or contracts made before 1st January 1996.
7.  Business other than reinsurance business effected either by a company resident in the United Kingdom otherwise than outside the United Kingdom or by an overseas life insurance company — policies or contracts made on or after 1st January 1996.
8.  Certain business other than reinsurance business where the company comes into possession of additional information.
9.  Reinsurance of business effected by a company resident in the United Kingdom outside the United Kingdom.
10.  Reinsurance of business effected either by a company resident in the United Kingdom otherwise than outside the United Kingdom or by an overseas life insurance company.
11.  Certain reinsurance business where the company comes into possession of additional information.
Territories in which policy holders residing
12.  General.
13.  Business other than reinsurance business effected by a company resident in the United Kingdom outside the United Kingdom.
14.  Business other than reinsurance business effected either by a company resident in the United Kingdom otherwise than outside the United Kingdom or by an overseas life insurance company.
15.  Reinsurance business effected by a company resident in the United Kingdom outside the United Kingdom.
16.  Reinsurance business effected either by a company resident in the United Kingdom otherwise than outside the United Kingdom or by an overseas life insurance company.
Certificates to be obtained on the happening of specified events
17.  Business other than reinsurance business effected either by a company resident in the United Kingdom otherwise than outside the United Kingdom or by an overseas life insurance company.
Sanctions
18.  Reclassification of policy or contract from date when it was effected.
19.  Reclassification of policy or contract from date after it was effected.
20.  Charge to tax where no certificate under regulation 17.
Keeping and inspection of records and provision of information
21.  Records to be kept and transfers of records.
21.  Information to be provided to the Board.
23.  Inspection of records.

 

Explanatory Note


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Prepared 20th September 2000