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The Insurance Companies (Reserves) (Tax) Regulations 1996
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Scope of this Part
4.—(1) Subject to paragraph (2), this Part of these Regulations applies to—
(a)any equalisation reserve which an insurance company is required to maintain by virtue of section 34A regulations, and
(b)any reserve which is an equivalent reserve by virtue of subsection (2) of section 444BD.
(2) This part of these Regulations does not apply to any credit insurance equalisation reserve.
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