Section 133I — Corporation Tax Act 2009: Meaning of “insurance company”

Meaning of “insurance company” 133I 1 For the purposes of section 133F a person who carries on the activity of effecting or carrying out contracts of insurance is an “insurance company” if—

a the person has permission under Part 4A of FISMA 2000 to carry on that activity, b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 In relation to times in the period beginning with 1 December 2001 and ending with 31 March 2013, the reference in subsection (1)(a) to Part 4A of FISMA 2000 is to be read as a reference to Part 4 of that Act 3 In relation to times before 1 December 2001, this section has effect as if the following were substituted for subsection (1)— 1 For the purposes of section 133F a person who carries on the activity of effecting or carrying out contracts of insurance is an “insurance company” if the person is—

a authorised under section 3 or 4 of the Insurance Companies Act 1982, or b an EC company within the meaning of the Insurance Companies Act 1982 which, by virtue of paragraph 1 or 8 of Schedule 2F to that Act, was able to carry on direct insurance business through a branch in the United Kingdom or provide insurance in the United Kingdom.