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The General Insurance Reserves (Tax) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1757
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3.Recalculation of technical provisions for the purposes of section 107
3.2.Any such payment, bonus, rebate, deemed payment or provision is...
5.2.The discount period for any liability shall not extend later...
5.3.It shall be assumed for the purposes of this calculation...
5.4.The discount rate for the whole of the discount period...
5.6.The discount shall in principle be computed separately for each...
5.7.Aggregate the discounted liabilities and the result is referred to...
7.2.If the amount of the difference exceeds the margin for...
7.3.The result of Rule 7 represents the cumulative excess or...
8.2.Where there has been no intervening period (as mentioned in...
9.3.The amount of interest so calculated is the amount to...
7.“Technical provisions” in relation to an underwriting member
8.Elections under section 107(4), or paragraph 4(2) of Schedule 24 to the Taxes Act
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