91 Regulations under section 90(4): supplementary provision
Finance Act 2012 (2012 c 14) | Legislation

91  Regulations under section 90(4): supplementary provision

(1)     This section applies to regulations under section 90(4).

(2)     The regulations may provide for the calculation of the investment return treated as accruing to a company in respect of a policy or contract in an accounting period to be made by reference to—

(a)     the total amount of sums paid (by way of premium or otherwise) by the company to the re-insurer during the accounting period and any earlier accounting periods,

(b)     the total amount of sums paid (by way of commission or otherwise) by the re-insurer

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