# The General Insurers’ Technical Provisions (Appropriate Amount) (Tax) Regulations 2009, Regulation 4: Appropriate amount of technical provisions: general insurers (other than a member of a Lloyd’s syndicate)

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

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—
(a) the amount of the provision for unearned premiums determined in accordance with paragraph 50 of Schedule 3 to the Accounts and Reports Regulations;
(b) the amount of the provision for unexpired risks determined in accordance with paragraph 51 of that Schedule; and
(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.

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Source: https://www.legislation.gov.uk/uksi/2009/1926/regulation/4 (the official version)
Page: https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.