# The General Insurers’ Technical Provisions (Appropriate Amount) (Tax) Regulations 2009, Regulation 1: Citation, commencement and effect

Extent: E+W+S+N.I.

(1) These Regulations may be cited as the General Insurers’ Technical Provisions (Appropriate Amount) (Tax) Regulations 2009 and come into force on 1st September 2009.
(2) 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.
(3) 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.

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Source: https://www.legislation.gov.uk/uksi/2009/1926/regulation/1 (the official version)
Page: https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.