# The General Insurance Reserves (Tax) Regulations 2001, Regulation 10.1: Rule 10


No amount representing provisions for unearned premiums or provisions for unexpired risks shall be determined as excessive or insufficient for the purposes of section 107.

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Source: https://www.legislation.gov.uk/uksi/2001/1757/regulation/10.1 (the official version)
Page: https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-10.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.