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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2013 - onwards
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896. Returns in relation to certain offshore products.

(1) In this section -

"appropriate inspector", in relation to an intermediary, means -

(a) the inspector who has last given notice in writing to the intermediary, that he or she is the inspector to whom the intermediary is required to deliver the return specified in subsection (2),

(b) where there is no such inspector as is referred to in paragraph (a), the inspector to whom it is customary for the intermediary to deliver a return or statement of income or profits, or

(c) where there is no such inspector as is referred to in paragraphs (a) or (b), the inspector of returns;

"chargeable period" has the same meaning as in section 321(2);

"foreign life policy" means a policy of assurance on the life of a person commenced -

(a) by a branch or agency (carrying on business in a State other than the State) of an assurance company, or

(b) by an assurance company (carrying on business in a State other than the State) other than by its branch or agency carrying on business in the State;

"in

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