12(1)  The Board may agree to release an overseas insurer to whom section 552A applies from the requirement that there must be a tax representative where–

(a)the overseas insurer is resident in

(i)an EEA State and the disclosure by him to the Board of information with respect to holders of relevant insurances is a criminal offence under the law of that state and was such an offence on 17th March 1998; or

(ii)Gibraltar and the disclosure by him to the Board of information with respect to holders of relevant insurances is a criminal offence under the law of Gibraltar and was such an offence on 17th March 1998; or

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