# The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008, Regulation 6: Amendment of regulation 8A (certain insurance business carried on outside the United Kingdom by a controlled foreign company – non-annual accounts but returns prepared on an annual basis)


(1) Regulation 8A is amended as follows.
(2) In paragraph (1)—
(a) at the end of sub-paragraph (a) insert “and”,
(b) in sub-paragraph (b)—
(i) for “paragraph 52” substitute “paragraph 58”, and
(ii) omit “, but”, and
(c) omit sub-paragraph (c).
(3) Omit paragraph (5).
(4) For paragraph (6) substitute—
“(6) For the purposes of paragraph (4), accounts are prepared on an accident year basis where the accounts and statements required to be deposited with the Financial Services Authority pursuant to Chapter 9 of IPRU(INS) are prepared using Forms 21, 22 and 23 prescribed by the Accounts and Statements Rules contained in that Chapter.”.
(5) Insert after paragraph (6)—
“(7) For the purposes of paragraph (6), “IPRU(INS)” means the Interim Prudential Sourcebook for Insurers made by the Financial Services Authority under the Financial Services and Markets Act 2000.”.

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Source: https://www.legislation.gov.uk/uksi/2008/2679/regulation/6 (the official version)
Page: https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2008/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.