143 Overseas insurers
Finance Act 2008 (2008 c 9) | Legislation

143  Overseas insurers

(1)     Section 65 of FA 1994 (insurance premium tax: liability of insured where insurer not established in United Kingdom) is amended as follows.

(2)     In subsection (1), for the words after “time” substitute “the insurer—

(a)     does not have any business establishment or other fixed

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