# The General Insurance Reserves (Tax) Regulations 2001, Regulation 6.1: Rule 6


Compare the difference between—
(a) the original provisions for the earlier period of account, and
(b) the recalculated provisions for the earlier period of acount,
with a margin for error of 5 per cent. of the recalculated provisions for the earlier period of account.

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Source: https://www.legislation.gov.uk/uksi/2001/1757/regulation/6.1 (the official version)
Page: https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-6.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.