# The General Insurance Reserves (Tax) Regulations 2001, Regulation 5.7: Rule 5


Aggregate the discounted liabilities and the result is referred to as “the recalculated provisions” for the earlier period of account.

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Source: https://www.legislation.gov.uk/uksi/2001/1757/regulation/5.7 (the official version)
Page: https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-5.7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.