http://www.legislation.gov.uk/uksi/1989/421/regulation/1/made

The Lloyd’s Underwriters (Tax) Regulations 1989

Income tax

Tax

Capital gains tax

King's Printer of Acts of Parliament

2016-02-08

INCOME TAX

These Regulations, which have effect for the year of assessment 1986–87 only, provide for the assessment and collection of tax charged on underwriting members of Lloyd’s in accordance with Schedule 16 to the Finance Act 1973 (“Schedule 16”) (so far as not provided for by Schedule 16A to that Act) (“Schedule 16A”). They also provide for the determination in certain circumstances of the person who is an agent in relation to a syndicate of underwriting members of Lloyd’s for the purposes of Schedule 16A and these Regulations.