HM Revenue & Customs 22 March 2016, IPT06310 (Maintaining the IPT Register: Overseas insurers: Appointing an agent)
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United Kingdom · · · Cited by 1 · 22-03-2016
Insurance Premium Tax › Maintaining the IPT Register › Overseas insurers › Appointing an agent — IPT06310Under common law, any person may appoint someone else to act as an agent on their behalf. Therefore, there is no specific provision in the IPT legislation to cover this option.
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