Related Commentary  Related HMRC Manuals

65(1)  This section defines for the purposes of this Part what is meant by an “insurance company”.

65(2)  A person who carries on the activity of effecting or carrying out contracts of insurance is an “insurance company” if–

(a)the person has permission under Part 4 of FISMA 2000 to carry on that activity,

(b)the person is of the kind mentioned in paragraph 5(d) or (da) of Schedule 3 to FISMA 2000 (EEA passport rights) and carries on that activity in the United Kingdom through a permanent establishment there, or

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