| Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer |
| Calculation of dividends, interest and gains from sale of offshore investments for approved insurer |
5.—(1) Subject to regulation 5C, the dividends and interest under regulation 4(1)(b)(ii) derived by an approved insurer for the basis period for any year of assessment shall be ascertained by the formula —
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