介绍性文本1.引文，生效和生效2.解释3.由劳合社成员保留的相当于均衡准备金的准备金4.对1988年《所得税和公司税法》第444BA节和均衡准备金规则的修改5.为计算第一个会计期间产生的损益而作的进一步修改法规适用性说明

Introductory Text1.Citation, commencement and effect2.Interpretation3.Reserves maintained by Lloyd’s members which are equivalent to equalisation reserves4.Modifications of section 444BA Income and Corporation Taxes Act 1988 and equalisation reserves rules5.Further modification for purposes of computing profits or losses arising in the first accounting period to which these Regulations applySignatureExplanatory Note