For regulation 33 (liability of insured persons: scope) substitute—“33 This Part applies where an insurer who is a registrable person—a does not have any business establishment or other fixed establishment in the United Kingdom, andb is established in a country or territory in respect of which it appears to the Commissioners that the condition in section 65(1A) of the Act is met.”
In the Schedule, for the form numbered 1 (Insurance Premium Tax, Application for Registration), substitute the form numbered 1 in the Schedule to these Regulations.