# The General Insurance Reserves (Tax) (Amendment) Regulations 2005, Regulation 3: Amendment of the General Insurance Reserves (Tax) Regulations 2001


(1) Amend paragraph (3) of regulation 3 (recalculation of technical provisions for the purposes of section 107) as follows.
(2) In Rule 8A.3(b) after “account” insert “for which an election under section 107(4) was made in respect of the provision for the earlier period”.
(3) In Rule 9.3 for “sections 92 to 93A” substitute “sections 92 to 92C”.

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Source: https://www.legislation.gov.uk/uksi/2005/3289/regulation/3 (the official version)
Page: https://openlegislation.uk/general-insurance-reserves-tax-amendment-regulations-2005/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.