Regulation 8
Period during which deduction is allowed
of Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006
Subsidiary LegislationIn forceProvision 8 of 11
Regulation 8
Subject to regulation 9, the deduction referred to in these Regulations for any approved general insurer shall be allowed for a period of 10 years commencing from the year of assessment relating to the basis period in which the insurer was approved as such.