# The General Insurance Reserves (Tax) Regulations 2001, Regulation 9.3: Rule 9


The amount of interest so calculated is the amount to be treated as a receipt or an expense, as the case may be, in accordance with section 107, and is the amount of a receipt or expense, as the case may be, referred to, or to be taken into account in a computation of profits and losses under, sections 92 to 94 of the Finance Act 1993, in a case where those sections apply.

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Source: https://www.legislation.gov.uk/uksi/2001/1757/regulation/9.3 (the official version)
Page: https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-9.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.