# The General Insurance Reserves (Tax) Regulations 2001, Regulation 1: Citation, commencement and effect


These Regulations may be cited as the General Insurance Reserves (Tax) Regulations 2001 and shall come into force on 29th May 2001, and shall have effect for periods of account of general insurers—
(a) beginning on or after 1st January 2001, and
(b) ending on or after 29th May 2001.

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Source: https://www.legislation.gov.uk/uksi/2001/1757/regulation/1 (the official version)
Page: https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.