The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993
1Citation, commencement and effect
2Interpretation
3Assessment and collection: general
4Date for payment
5Reasonable excuse
6Determinations and notices of determinations
7Error or mistake
8Managing agents and members' agents
9Extension of time limits—member and spouse
SCHEDULE 1
SCHEDULE 2
1993 No. 415
INCOME TAX

The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993

Made
Laid before the House of Commons
Coming into force
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 451(1) and (1A) of and paragraph 1(1) and (3) of Schedule 19A to the Income and Corporation Taxes Act 19881, section 92(5), (6) and (7) of the Finance Act 19892 and section 209(2), (4), (5) and (6) of the Taxation of Chargeable Gains Act 19923, hereby make the following Regulations: