Modification of the Insurance Companies (Reserves) (Tax) Regulations 1996
This section has no associated Explanatory Memorandum
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.