Citation and commencement
1.—(1)  These Regulations may be cited as the Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009.
(2)  Regulations 2 and 3 shall have effect for the year of assessment 2006 and subsequent years of assessment.
(3)  Regulation 4 shall have effect for the year of assessment 2006.