ÀÏ˾»úÎçÒ¹¸£Àû

(a)     does not have any business establishment or other fixed establishment in the United Kingdom, and

(b)     is established in a country or territory in respect of which it appears to the Commissioners that the condition in subsection (1A) below is met].

(a)     have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and

(b)     contain provision of a kind mentioned in subsection (2)(a) and (b) of that section.]

(a)     the person who is insured under a taxable insurance contract, if there is one insured person, or

(b)     one or more of the persons who are insured under a taxable insurance contract, if there are two or more insured persons;