3 Modifications of Chapter IV of Part XVII of the Taxes Act
Chapter IV of Part XVII of the Taxes Act shall have effect with the modifications prescribed in regulations 4 to 6 in any case where a non-resident company–
(a) carries on general insurance business, and
(b) draws up accounts relating to that business using a method falling within subsection (2) of section 755B.
Chapter IV of Part XVII was amended by Schedule 17 to the Finance Act 1998.