{
  "url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-8.1",
  "json_url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-8.1.json",
  "legislation": "uksi/2001/1757",
  "legislation_title": "The General Insurance Reserves (Tax) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001",
  "path": "regulation/8.1",
  "kind": "regulation",
  "number": "8.1",
  "heading": "Rule 8",
  "text": "Compare—\n(a) the result of Rule 7, with\n(b) the aggregate excess or deficiency found by combining the results of the recalculation under this regulation in any intervening periods in relation to—\n(i) in a case falling within paragraph (a)(ii) of Rule 2.1., the same earlier period of account or (in relation to the same liabilities) any previous period of account, and\n(ii) in any other case, the same earlier period of account,\nand find out the adjustment (if any) to the amount mentioned in paragraph (b) above which is necessary to make it equal the amount mentioned in paragraph (a) above. If the adjustment is an excess, that is the amount of the excess referred to in section 107(2). If the adjustment is a deficiency, that is the amount of the deficiency referred to in section 107(3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1757/regulation/8.1",
    "retrieved_at": "2026-10-29T07:49:13.666634+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}