
1 
These Regulations may be cited as the Overseas Insurers (Tax Representatives) (Amendment) Regulations 2001 and shall come into force on 17th August 2001.
2 

(1) Amend paragraph 1 of the Schedule to the Overseas Insurers (Tax Representatives) Regulations 1999 as follows.
(2) In the definition of “gain” for “543 or 545” substitute “543, 545 or 546C”.
Nick Montagu
Dave Hartnett
Two of the Commissioners of Inland Revenue
26th July 2001