1999 no 881 income tax the overseas insurers tax representatives regulations 1999 made 18th march 1999 laid before the house of commons 18th march 1999 coming into force 6th april 1999 the commissioners of inland revenue in exercise of the powers conferred on them by section 552a of the income and corporation taxes act 19881 hereby make the following regulations . These regulations supplement section 552a of the income and corporation taxes act 1988 the taxes act which provides for non resident insurance companies to have tax representatives in the united kingdom for the purpose of securing the discharge by or on behalf of the non resident of the duties imposed on insurers in relation to relevant insurances by section 552 of the taxes act and . Overseas insurers tax representatives regulations 1999 si 1999 881 by great britain parliament house of commons select committee on statutory instruments 9780102333992 available at book depository with free delivery worldwide. Si 1999 881 overseas insurers tax representatives regulations 1999 citation and commencement reg 1 interpretation reg 2 designated day reg 3 nomination of tax representative by overseas insurer reg 4 boards decision on nomination reg 5 termination by the board of appointment of person nominated reg 6. Si 1999 881 as amended by si 2001 2726 si 2002 443 si 2004 3272 si 2008 2626 si 2009 56 and si 2019 689 made on 18 march 1999 by the commissioners of inland revenue in exercise of the powers conferred on them by s 552a of the income and corporation taxes act 1988 operative from 6 april 1999