# The General Insurance Reserves (Tax) Regulations 2001, Regulation 3.2: Rule 3


Any such payment, bonus, rebate, deemed payment or provision is referred to in Rule 5 (except in paragraph (a) of Rule 5.2.) as a “liability”.

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Source: https://www.legislation.gov.uk/uksi/2001/1757/regulation/3.2 (the official version)
Page: https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-3.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.