# The Overseas Life Insurance Companies (Amendment No. 2) Regulations 2007, Regulation 8: Amendment of regulation 26


In regulation 26(6) (modification of section 89 of the Finance Act 1989), in the inserted subsection (6A), for the words from “means” to the end substitute—
“means brought into account—
(a) in such technical accounts (or such parts of those accounts) included in the IAD accounts, or
(b) in such parts of the income statements included in the IAS accounts,
as relate to the whole of the company’s long-term business or such of that business as is carried on through the permanent establishment in the United Kingdom through which the company carries on life assurance business.”

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Source: https://www.legislation.gov.uk/uksi/2007/3449/regulation/8 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-amendment-no-2-regulations-2007/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.