# The General Insurance Reserves (Tax) Regulations 2001, Introduction: Introductory text


INCOME TAX
Made 8th May 2001
Laid before the House of Commons 8th May 2001
Coming into force 29th May 2001
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 107 of the Finance Act 2000, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2001/1757/introduction (the official version)
Page: https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.