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The Lloyd’s Underwriters (Tax) (1992–93 to 1996–97) Regulations 1995
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- UK Statutory Instruments
- 1995 No. 352
- Regulation 7
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Extension of time limits for making certain assessments
7.—(1) The like provisions as are specified in paragraph (2) shall have effect in relation to the assessment of tax as if the modifications specified in that paragraph had been made.
(2) In the Management Act—
(a)in subsection (1) of sections 34 and 36, for the words “the chargeable period to which the assessment relates” there shall be substituted the words “the year of assessment 1995–96”;
(b)in subsections (1) and (2) of section 40, for the words from “the third year next following” to the end of each subsection there shall be substituted the words “the year of assessment 1998–99”.
(3) This regulation shall have effect for the years of assessment 1993–94 and 1994–95 only.
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