The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2006 No. 3218

Modification of the Insurance Companies (Reserves) (Tax) Regulations 1996

12.  It shall be assumed that regulation 8 of the Insurance Companies (Reserves) (Tax) Regulations 1996(1) applies to an EEA general insurer.

(1)

S.I. 1996/2991; regulation 8 was amended by S.I. 1999/1408, 2001/3629 and 2002/1409.