The General Insurance Reserves (Tax) Regulations 2001

s.001

Citation, commencement and effect

s.001

reg.1.1

s.002

Interpretation

s.002

reg.2.1

s.002

The result of this Rule is referred to as “the...

s.003

Recalculation of technical provisions for the purposes of section 107

s.003

reg.3.1

s.003

Any such payment, bonus, rebate, deemed payment or provision is...

s.004

Provisions supplementing regulation 3

s.004

reg.4.1

s.004

Where, or to the extent that, this Rule applies, the...

s.005

Currency elections

s.005

reg.5.1

s.005

The discount period for any liability shall not extend later...

s.005

It shall be assumed for the purposes of this calculation...

s.005

The discount rate for the whole of the discount period...

s.005

In this Rule— (A) is the average of the gross...

s.005

The discount shall in principle be computed separately for each...

s.005

Aggregate the discounted liabilities and the result is referred to...

s.006

Excluded descriptions of general insurer

s.006

reg.6.1

s.007

“Technical provisions” in relation to an underwriting member

s.007

reg.7.1

s.007

If the amount of the difference exceeds the margin for...

s.007

The result of Rule 7 represents the cumulative excess or...

s.008

Elections under section 107(4), or paragraph 4(2) of Schedule 24 to the

s.008

reg.8.1

s.008

Where there has been no intervening period (as mentioned in...

s.009

Generally

s.009

reg.9.1

s.009

Where the later period of account falls in more than...

s.009

The amount of interest so calculated is the amount to...

s.010

reg.10.1