# The General Insurance Reserves (Tax) (Amendment) Regulations 2003, Regulation 4: Amendment of the principal Regulations


(1) Amend regulation 2 (interpretation) as follows.
(2) In paragraph (1) after the definition of “controlled foreign company” insert—
““corporate general insurer” means a general insurer which is a company;”.
(3) At the end add—
“(3) In these Regulations a reference to a numbered Rule is a reference to the Rule in regulation 3 bearing that number.”.

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Source: https://www.legislation.gov.uk/uksi/2003/2862/regulation/4 (the official version)
Page: https://openlegislation.uk/general-insurance-reserves-tax-amendment-regulations-2003/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.