Part IV Income Tax, Corporation Tax and Capital Gains Tax

Chapter V Lloyd’s Underwriters: Corporations etc.

Miscellaneous

226 Provisions which are not to apply.

(1)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3)

No relevant contract (within the meaning of F4Part 7 of the Corporation Tax Act 2009 ) forming part of a premium trust fund of a corporate member shall be a derivative contract.