18(1) Subject to paragraph (2) below, this regulation applies in any case where an insurance company–
(a)treats a policy or contract as relating to overseas life assurance business–
(i)in the circumstances prescribed in regulation 6(1) where the insurance company has not completed the certificate prescribed in regulation 6(3) or one of the declarations prescribed in paragraphs (4) and (5) of regulation 6 within the period limited in regulation 6(7), or
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