# The Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012, Regulation 5: Modification relating to I-E calculation


Section 371BH of TIOPA 2010 (companies carrying on BLAGAB) applies as if in subsection (6) after “step 1” there were inserted “or 2”.

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Source: https://www.legislation.gov.uk/uksi/2012/3044/regulation/5 (the official version)
Page: https://openlegislation.uk/insurance-companies-and-cfcs-avoidance-of-double-charge-regulations-2012/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.