Section 36 was substituted by section 149(1) of the Finance Act 1989 (c. 26).

Section 40(2) was amended by section 149(4)(a)(ii) of, and Part VIII of Schedule 17 to, the Finance Act 1989.

http://www.legislation.gov.uk/uksi/1995/352/regulation/6/madeThe Lloyd’s Underwriters (Tax) (1992–93 to 1996–97) Regulations 1995TaxCapital gains taxKing's Printer of Acts of Parliament2016-08-02INCOME TAXThese Regulations, which have effect for the years of assessment from 1992–93 to 1996–97 only, relate to underwriting members of Lloyd’s other than corporate members. They make provision for the assessment and collection of tax charged on underwriting members of Lloyd’s in accordance with section 171 of the Finance Act 1993 ( “section 171”) and section 207 of the Taxation of Chargeable Gains Act 1992 ( “section 207”). They also extend the meaning of “members' agent” in certain circumstances for the purposes of Schedule 19 to the Finance Act 1993 ( “Schedule 19”), and make provision for running-off syndicates and for the extension of time limits for making claims, elections or applications under specified provisions of the Management Act and a) the Tax Acts, and b) the Taxation of Chargeable Gains Act 1992 and all other enactments relating to capital gains tax">Taxes Acts.6Extension of time limits for making certain assessments1

The like provisions as are specified in paragraph (2) below shall have effect in relation to the assessment of tax as if the modifications specified in that paragraph had been made.

2

In the Management Act

a

in subsection (1) of sections 34 and 36, for the words “the chargeable period to which the assessment relates” there shall be substituted the words “the year of assessment 1994–95”;

b

in subsections (1) and (2) of section 40, for the words from “the third year next following” to the end of each subsection there shall be substituted the words “the year of assessment 1997–98”.

3

This regulation shall have effect for the year of assessment 1992–93 only.

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