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The Insurance Premium Tax Regulations 1994
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- UK Statutory Instruments
- 1994 No. 1774
- PART II
- Regulation 8
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Registration of Lloyd’s syndicates
8.—(1) Where a taxable business is carried on by persons who are underwriting members of Lloyd’s who are members of a syndicate of such underwriting members the registration of those persons for the purposes of the Act may be by reference to the syndicate; and, where such a syndicate is not known by any name, the registration may be by reference to any number or other identifying feature of the syndicate.
(2) In determining whether premiums are received by any syndicate which has been registered in the manner described in paragraph (1) above no account shall be taken of any change in the members of the syndicate.
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