Commentary on Sections Structure of Chapters Overview Section 534: Regulations providing for relief in other cases where foreign tax chargeable
2100.This section is based on section 56(3) of FA 1995. It gives the Board of Inland Revenue power to make regulations which provide the same relief as does section 532 where:
	the insurer is not resident in a EEA country or territory;
	the insurer is subject to tax in that non-EEA country or territory (as described in section 532); and
	a claim for the relief is made.
2101.No regulations have been made yet under section 56(3) of FA 1995.