The Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997
1Citation, commencement and effect
2Interpretation
3Pooled foreign tax
4Allocation of foreign tax to United Kingdom years of assessment—syndicate profits
5Allocation of foreign tax to United Kingdom years of assessment—non-syndicate profits
6Allocation of foreign tax to United Kingdom years of assessment—United States tax
7Allocation of foreign tax to United Kingdom years of assessment—Canadian tax
8Allocation of foreign tax to United Kingdom years of assessment—additional payments of foreign tax
9Refunds of foreign tax

1997 No. 405

INCOME TAX

The Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997

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 182(1) of the Finance Act 19931, hereby make the following Regulations: