The Finance Act 2012, Sections 26 and 30 (Abolition of Relief for Equalisation Reserves) (Specified Day) Order 2015
Section 26 of the Finance Act 2012 (c.14) repeals (with consequential amendments) sections 444BA to 444BD of the Income and Corporation Taxes Act 1988 (c.1) which make provision for equalisation reserves for the purposes of general insurers.