i AM NOT SURE MATE, I've looked on the internet Warranty Holding Plc in 2001 were owned by Ford Motor Company i applied for the HP in Feb 2001, through Paragon, well that's what I thought Was then told it was Warranty Holdings Ltd who provided the PPI Believe or not Paragon were very helpful, provided details of PPI and amount and told me who provided the PPI, but I don't have any paperwork to see who underwritten the Product

https://www.consumeractiongroup.co.uk/topic/408616-trying-to-reclaim-ppi-but-paragon-says-no/?tab=comments#comment-4978454 same boat mate, paragon say no and not regulated Paragon informed me that the PPI was done by warranty Holdings Ltd, guess what, now dissolved