552A(1) This section has effect for the purpose of securing that, where it applies to an overseas insurer, another person is the overseas insurer's tax representative.
552A(2) In this section “overseas insurer” means a person not resident in the United Kingdom who carries on, or has at any time carried on, a business which consists of, or includes, the provision in the United Kingdom of services under–
(a)policies of life insurance,
(b)contracts for life annuities, or
(c)capital redemption policies,
otherwise than through a branch or agency of his in the United Kingdom.
552A(3) This section applies to an overseas insurer–