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Amendment of the Finance Act 1993
This section has no associated Explanatory Memorandum
4. In section 184(1) (interpretation and commencement)—
(a)at the appropriate place insert—
““Lloyd’s partnership” means—
(a)
a limited partnership formed under the law of Scotland which is a member of Lloyd’s and is or has been an underwriting member, or
(b)
a limited liability partnership formed under the law of any part of the United Kingdom which is a member of Lloyd’s and is or has been an underwriting member;”, and
(b)in the definition of “member”, before “means” insert “(except in Part 1A of Schedule 20A)”.
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