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The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993

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Regulation 3(2)

SCHEDULE 1

ProvisionModification
Taxes Management Act 1970 (c. 9)
section 34(1)For the words “the chargeable period to which the assessment relates” substitute “the year of assessment 1992–93”.
section 36(1)For the words “the chargeable period to which the assessment relates” substitute “the year of assessment 1992–93”.
section 40(1) and (2)For the words from “the third year next following” to the end of each subsection substitute “the year of assessment 1995–96”.

Regulation 9

SCHEDULE 2

ProvisionExtended time limit
Taxes Management Act 1970 (c. 9)
section 33(1)Eight years after the end of the year of assessment or accounting period.
section 43(1)Eight years from the end of the chargeable period.
Income and Corporation Taxes Act 1988 (c. 1)
section 96(8)Four years after the end of the second of the years of assessment to which the claim relates.
section 257B(3)Eight years after the end of the year of assessment.
section 257D(9)Eight years after the end of the year of assessment.
section 265(5)Eight years after the end of the year of assessment.
section 306(1)(b)Four years in each case.
section 356B(2)Three years.
section 356B(4)Three years.
section 380(1)Four years after the year of assessment.
section 381(1)Four years after the year of assessment.
section 574(1)Four years after the year of assessment in which the disposal took place.
Finance Act 1988 (c. 39)
paragraph 4(4) of Schedule 6Four years after the end of the chargeable period.
Capital Allowances Act 1990 (c. 1)
section 11(3)Four years after the date on which the lease takes effect.
section 25(3)Four years after the end of the chargeable period.
section 31(3)Four years after the end of the chargeable period.
section 33(1)Four years after the end of the chargeable period.
section 37(2)Four years after the end of the chargeable period or its basis period.
section 53(2)The expiry of the period of four years beginning with the end of the chargeable period.
section 55(3)Four years after the date on which the lease takes effect.
section 77(3)Four years after the date of succession to the trade.
section 129(2)Four years after the end of the chargeable period.

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