介绍性文本1.引文，生效和生效2.对19963年《保险公司（准备金）（税务）条例》的修订。对条例2（解释）的修订4.对条例5（非年度账目:每年编制的纳税申报表）的省略5.对条例7（欧洲经济区公司和条约公司）的修订6.对条例8A（经营的某些保险业务）的修订在英国境外，由一家受控外国公司——非年度账目，但每年编制报表）7.8B条例修正案（不适用第8条和第8A条，受控外国公司编制非年度账目，且技术条款的最终替换不符合《公司法》8.第9条修正案（非英国居民的公司在英国的分支机构，根据均衡准备金规则维持均衡准备金）9.第10条修正案（双重税收减免）10.第14条修正案（适用本条例第2部分所载规定）规定）签字说明

Introductory Text1.Citation, commencement and effect2.Amendment to the Insurance Companies (Reserves) (Tax) Regulations 19963.Amendments of regulation 2 (interpretation)4.Omission of regulation 5 (non-annual accounts: tax returns prepared on an annual basis)5.Amendment of regulation 7 (EEA firms and Treaty firms)6.Amendment of regulation 8A (certain insurance business carried on outside the United Kingdom by a controlled foreign company – non-annual accounts but returns prepared on an annual basis)7.Amendment of regulation 8B (disapplication of regulations 8 and 8A where controlled foreign company prepares non-annual accounts and final replacement of the technical provision does not take place in conformity with the Companies Act)8.Amendment of regulation 9 (United Kingdom branches of companies not resident in the United Kingdom which maintain equalisation reserves by virtue of equalisation reserves rules)9.Amendment of regulation 10 (double taxation relief)10.Amendment of regulation 14 (application of provisions contained in Part 2 of these Regulations)SignatureExplanatory Note