{
  "url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-2",
  "json_url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-2.json",
  "legislation": "uksi/2001/1757",
  "legislation_title": "The General Insurance Reserves (Tax) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations unless the context otherwise requires—\n“controlled foreign company” has the meaning in Chapter IV of Part XVII of the Income and Corporation Taxes Act 1988 (“the Taxes Act”);\n“Schedule 9A” means Schedule 9A to the Companies Act 1985;\n“section 107” means section 107 of the Finance Act 2000;\nother references to a section, without more, are to that section of the Taxes Act; and\n“statutory accounts”, in relation to a company other than an underwriting member, has the meaning given by section 86(8)(a) and (c) to (e) of the Finance Act 1996.\n(2) References to a company being connected with another company shall be construed in accordance with section 839(5) to (7).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1985 c. 6; Schedule 9A was inserted by S.I. 1991/2705 and substituted by S.I. 1993/3246."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2003/2862",
      "affecting_title": "The General Insurance Reserves (Tax) (Amendment) Regulations 2003"
    },
    {
      "type": "added",
      "affecting": "uksi/2003/2862",
      "affecting_title": "The General Insurance Reserves (Tax) (Amendment) Regulations 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1757/regulation/2",
    "retrieved_at": "2026-10-29T07:49:13.666634+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}