4 Amendment of the principal Regulations
1 Amend regulation 2 (interpretation) as follows.
2 In paragraph (1) after the definition of “controlled foreign company” insert—

““corporate general insurer” means a general insurer which is a company;”

.
3 At the end add—

“3 In these Regulations a reference to a numbered Rule is a reference to the Rule in regulation 3 bearing that number.”

.