Русско-англо-русский юридический словарь

An insurant, also known as the policyholder or the assured, refers to the individual or entity that purchases an insurance policy from an insurance company. They are the primary party involved in the insurance contract and are responsible for paying the premiums to maintain coverage. (The Content Authority)

A policyholder is the person who owns the insurance policy. So, if you buy an insurance policy under your own name, you’re the policyholder, and you’re protected by all of the details inside. As the policyholder, you can also add more people to your policy, depending on your relationship. Most policies automatically cover all residents of your household who are related to you by marriage, blood, or adoption. While they won’t be “policyholders” necessarily, they will be covered under the same policy as yourself as named insured. (Lemonade Insurance, an American insurance company)

An entity which provides insurance is known as an insurer, insurance company, insurance carrier, or underwriter. A person or entity who buys insurance is known as a policyholder, while a person or entity covered under the policy is called an insured. (Wikipedia)

Policyholder is not defined in the taxes acts. There is a definition in regulatory legislation, but this extends the definition somewhat beyond the strict meaning in order to protect the interests of policy beneficiaries. A good working definition for tax purposes is “any person other than the insurer currently party to an insurance policy or contract and entitled to enforce the insurer’s obligations to provide benefits thereunder”. (GOV.UK)