Finance Act 1993 (c. 34)

Part II U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter III U.K. Lloyd’s Underwriters etc.

Modifications etc. (not altering text)

C1 Pt. II Chapter III applied (1.5.1995 with application as mentioned in s. 127(19) of the amending Act) by 1995 c. 4, s. 127(16)(a)(19)

C2 Pt. II Chapter III modified (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by S.I. 1997/2681, reg. 3(1)(a)

Miscellaneous U.K.

[F1 179B Conversion to [F2 underwriting through partnership or company] U.K.

Schedule 20A to this Act (which makes provision for certain reliefs to be available where a member converts to limited liability underwriting [F3 or a Lloyd’s partnership converts to underwriting through a company]) shall have effect.]

Textual Amendments

F1 S. 179B inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 25 para. 2

F2 Words in s. 179B heading substituted (19.12.2014) by The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133), regs. 1, 3(b)

F3 Words in s. 179B inserted (19.12.2014) by The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133), regs. 1, 3(a)