UK Statutory Instrument SI 2001/1757 United Kingdom

The General Insurance Reserves (Tax) Regulations 2001

Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

33 other provisions — procedural and definitional
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

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