The Lloyd’s Underwriters (Tax) Regulations 2005
PART 1General
1Citation, commencement and effect
2Interpretation
PART 2Determination of a syndicate’s profit or loss
3Preliminary
4Returns by managing agent
5Amendment of syndicate determinations and HMRC enquiries
6HMRC determinations
7Discovery determinations
8Relief in case of mistake in syndicate return
9Apportionments of syndicate’s profit or loss
10Effect of determinations on members
11Assessment of individual members: time limits
12Non-delivery of return – reasonable excuse
13Determinations and notices of determinations
PART 3
14Repayment of tax deducted etc. from investment income
PART 4Electronic communications, consequential provisions and repeals
15Amendment to the Income and Corporation Taxes (Electronic Communications) Regulations 2003
16Consequential provisions and repeals
17In Schedule 1 to the Income Tax (Trading and Other...
18Regulations 3, 7 and 8 of the Lloyd’s Underwriters (Tax)...
2005 No. 3338
INCOME TAX
CORPORATION TAX

The Lloyd’s Underwriters (Tax) Regulations 2005

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 182(1)(a) and (6) and 184(1) of the Finance Act 19931, sections 229(1)(a) and (2) and 230(1) of the Finance Act 19942, sections 132 and 133(2) of the Finance Act 19993 and section 45(11) and (12) of the Finance (No. 2) Act 20054, and now vested in them5, make the following Regulations: