# The General Insurance Reserves (Tax) Regulations 2001, Regulation 2: Interpretation


(1) In these Regulations unless the context otherwise requires—
“controlled foreign company” has the meaning in Chapter IV of Part XVII of the Income and Corporation Taxes Act 1988 (“the Taxes Act”);
“Schedule 9A” means Schedule 9A to the Companies Act 1985;
“section 107” means section 107 of the Finance Act 2000;
other references to a section, without more, are to that section of the Taxes Act; and
“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.
(2) References to a company being connected with another company shall be construed in accordance with section 839(5) to (7).

---
Source: https://www.legislation.gov.uk/uksi/2001/1757/regulation/2 (the official version)
Page: https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.