Related Commentary  Related HMRC Manuals

65(1)  Regulations may make provision under this section with regard to any case where at any time the insurer–

(a)does not have any business establishment or other fixed establishment in the United Kingdom, and

(b)is established in a country or territory in respect of which it appears to the Commissioners that the condition in subsection (1A) below is met.

65(1A)  The condition mentioned in subsection (1)(b) above is that–

(a)the country or territory is neither a member State nor a part of a member State, and

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