{
  "url": "https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009/regulation-4",
  "json_url": "https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009/regulation-4.json",
  "legislation": "uksi/2009/1926",
  "legislation_title": "The General Insurers’ Technical Provisions (Appropriate Amount) (Tax) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Appropriate amount of technical provisions: general insurers (other than a member of a Lloyd’s syndicate)",
  "text": "For a period of account, the appropriate amount of the technical provisions for the purposes of paragraph 1 of Schedule 11 is the aggregate of—\n(a) the amount of the provision for unearned premiums determined in accordance with paragraph 50 of Schedule 3 to the Accounts and Reports Regulations;\n(b) the amount of the provision for unexpired risks determined in accordance with paragraph 51 of that Schedule; and\n(c) the estimated amount of the liabilities in respect of claims outstanding arising from the general insurer’s general business determined in accordance with regulations 5 to 8.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 1.9.2009, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1926/regulation/4",
    "retrieved_at": "2026-10-29T03:08:22.809915+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."
}