The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2004
These Regulations amend the Overseas Insurers (Tax Representatives) Regulations 1999 (S.I. 1999/881) as a consequence of the change made to the rate of corporation tax chargeable on the policyholder’s share of profits of life assurance business made by paragraph 13(2) of Schedule 33 to the Finance Act 2003.