[552B Duties of overseas insurers' tax representatives]
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

[552B  Duties of overseas insurers' tax representatives]

[(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.

[(2)     For the purposes of this section “the relevant duties” are—

(a)     the duties imposed by section 552,

(b)     the duties imposed by section

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