Introductory Text1.Citation, commencement, effect and transitional provision.2.Amendment of the Insurance Companies (Taxation of Reinsurance Business) Regulations 19953.In regulation 3(1), in the definition of “P” after “premium”.4.(1) Amend regulations 4 and 5 as follows.5.(1) In regulation 9— (a) in paragraph (1), for “(4A)”.6.RevocationSignatureExplanatory Note