Regulation 1 Citation, commencement and effectI1

These Regulations may be cited as the General Insurers’ Technical Provisions (Appropriate Amount) (Tax) Regulations 2009 and come into force on 1st September 2009.

In relation to a general insurer, other than a member of a Lloyd’s syndicate, these Regulations shall have effect in relation to periods of account ending on or after 31st December 2009.

In relation to a member of a Lloyd’s syndicate, these Regulations shall have effect in relation to a syndicate return made in respect of profits or losses declared after 31st December 2009.