552B(1)  It shall be the duty of an overseas insurer's tax representative to secure (where appropriate by acting on the overseas insurer's behalf) that the relevant duties are discharged by or on behalf of the overseas insurer.

552B(2)  For the purposes of this section “the relevant duties”  are–

(a)the duties imposed by section 552,

(b)the duties imposed by section 552ZA(2), (4) or (5),

(c)any duties imposed by regulations made under subsection (6) of section 552ZA by virtue of subsection (7) of that section, and

(d)any duties imposed by regulations under section 552ZB,

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.