1999 No. 3308
INCOME TAX
The Lloyd’s Underwriters (Special Reserve Funds) Regulations 1999
Made
Laid before the House of Commons
Coming into force
Whereas the Commissioners of Inland Revenue, in consequence of a variation to the arrangements referred to in section 175(1) of the Finance Act 19931, think it expedient to make the provision made by regulation 3 of these Regulations:
Now, therefore, the Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 182(1)(b) and (c) of the Finance Act 19932, hereby make the following Regulations: