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The Lloyd’s Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014

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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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