# The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008, Regulation 8: Amendment of regulation 9 (United Kingdom branches of companies not resident in the United Kingdom which maintain equalisation reserves by virtue of equalisation reserves rules)


(1) Regulation 9 is amended as follows.
(2) For “branch”, wherever it occurs, substitute “permanent establishment”.
(3) In paragraph (2) for “return under section 11 of the Management Act” substitute “company tax return”.

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Source: https://www.legislation.gov.uk/uksi/2008/2679/regulation/8 (the official version)
Page: https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2008/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.