The Lloyd’s Underwriters (Tax) (1991-92)Regulations 1994

Regulation 3(2)

SCHEDULE 1

Provisiont	Modification
Taxes Management Act 1970 (c. 9)
section 34(1)	For the words “the chargeable period towhich the assessment relates” substitute “theyear of assessment 1993-94”.
section 36(1)	For the words “the chargeable period towhich the assessment relates” substitute “theyear of assessment 1993-94”.
section 40(1) and (2)	For the words from “the third year nextfollowing” to the end of each subsectionsubstitute “the year of assessment 1996-97”.

Regulation 9

SCHEDULE 2

Provisiont	Extended time limit
Taxes Management Act 1970 (c. 9)
section 33(1)	Eight years after the end of the year ofassessment or accounting period.
section 43(1)	Eight years from the end of the chargeableperiod.
Income and Corporation Taxes Act 1988 (c. 1)
section 96(8)	Four years after the end of the second of theyears of assessment to which the claimrelates.
section 257B(3)	Eight years after the end of the year ofassessment.
section 257D(9)	Eight years after the end of the year ofassessment.
section 265(5)	Eight years after the end of the year ofassessment.
section 306(1)(b)	Four years in each case.
section 356B(2)	Three years.
section 356B(4)	Three years.
section 380(1)	Four years after the year of assessment.
section 381(1)	Four years after the year of assessment.
section 574(1)	Four years after the year of assessment inwhich the disposal took place.
Finance Act 1988 (c. 39)
paragraph 4(4) of Schedule 6	Four years after the end of the chargeableperiod.
Capital Allowances Act 1990 (c. 1)
section 11(3)	Four years after the date on which the leasetakes effect.
section 25(3)	Four years after the end of the chargeableperiod.
section 31(3)	Four years after the end of the chargeableperiod.
section 33(1)	Four years after the end of the chargeableperiod.
section 37(2)	Four years after the end of the chargeableperiod or its basis period.
section 53(2)	The expiry of the period of four yearsbeginning with the end of the chargeableperiod.
section 55(3)	Four years after the date on which the leasetakes effect.
section 77(3)	Four years after the date of succession tothe trade.
section 129(2)	Four years after the end of the chargeableperiod.
section 141(3)	Four years after the end of the year ofassessment.
Finance Act 1991 (c. 31)
section 72(1)	Four years after the year of assessment.