The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2006

Modification of the General Insurance Reserves (Tax) Regulations 2001

11.  It shall be assumed that Case 1 in regulation 10(1) of the General Insurance Reserves (Tax) Regulations 2001(1) applies to an EEA general insurer.

(1)

S.I. 2001/1757; regulation 10 was inserted by regulation 11 of S.I. 2003/2862.