# The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008, Regulation 5: Amendment of regulation 7 (EEA firms and Treaty firms)


In regulation 7 for “branch”, wherever it occurs, substitute “permanent establishment”.

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Source: https://www.legislation.gov.uk/uksi/2008/2679/regulation/5 (the official version)
Page: https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2008/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.