# The General Insurance Reserves (Tax) Regulations 2001, Regulation 5.6: Rule 5


The discount shall in principle be computed separately for each liability, save that statistical methods may be used where they may be expected to give approximately the same result as individual calculations.

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Source: https://www.legislation.gov.uk/uksi/2001/1757/regulation/5.6 (the official version)
Page: https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-5.6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.