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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Data gathering: Relevant data-holders and relevant data: Insurance activities: Relevant data

 

The relevant data for a data-holder who is involved in insurance activities, see CH29210, is information and documents relating to contracts of insurance whether or not they are entered into in the course of an insurance business.

FA11/SCH23/PARA24

SI 2012/847/REG22