# The Insurance Companies (Reserves) (Tax) Regulations 1996, Regulation 12: Application of section 444BA


Where for any accounting period an insurance company maintains a credit insurance equalisation reserve, section 444BA shall have effect in relation to that reserve as it has effect in relation to equalisation reserves maintained by virtue of section 34A regulations.

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Source: https://www.legislation.gov.uk/uksi/1996/2991/regulation/12 (the official version)
Page: https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.