# The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008, Regulation 9: Amendment of regulation 10 (double taxation relief)


(1) Regulation 10 is amended follows.
(2) For “branch”, wherever it occurs, substitute “permanent establishment”.
(3) In paragraph (2)(a) for “branches” substitute “permanent establishments”.

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Source: https://www.legislation.gov.uk/uksi/2008/2679/regulation/9 (the official version)
Page: https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2008/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.