The Insurance Companies (Reserves) (Tax) Regulations 1996

(The document as of February, 2008)

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Made

27th November 1996

Laid before the House of Commons

28th November 1996

Coming into force -

23rd December 1996

ARRANGEMENT OF REGULATIONS

PART I
GENERAL
1.	Citation, commencement and effect.
2.	Interpretation.
3.	Differing treatments of reserves.
PART II
EQUALISATION RESERVES, ETC.
Overall Scope
4.	Scope of this Part.
Accounting on a non-annual basis
5.	Non-annual accounts: tax returns prepared on an annual basis.
General provisions
6.	Companies carrying on mutual business and business other than mutual business.
7.	EC companies.
8.	Certain insurance business carried on outside the United Kingdom.
9.	United Kingdom branches of companies not resident in the United Kingdom which maintain equalisation reserves by virtue of section 34A regulations.
10.	Double taxation relief.
PART III
RESERVES MAINTAINED FOR THE PURPOSES OF CREDIT INSURANCE BUSINESS
11.	Scope of this Part.
12.	Application of section 444BA.
13.	Transitional provision.
14.	Application of provisions contained in Part II of these Regulations.

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