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Statutory Instruments
CORPORATION TAX
Made
7th December 2006
Laid before Parliament
8th December 2006
Coming into force
31st December 2006
1. This Order may be cited as the Lloyd’s Sourcebook (Finance Act 1993 and Finance Act 1994) (Amendment) Order 2006 and comes into force on 31st December 2006.
2. In section 184(1) of the Finance Act 1993(3) for “section 17.7 of the Lloyd’s Sourcebook” substitute “Rule 8.2.19 of the Insurance Prudential Sourcebook”.
3. In section 230 of the Finance Act 1994(4) for “section 17.7 of the Lloyd’s Sourcebook” substitute “Rule 8.2.19 of the Insurance Prudential Sourcebook”.
4. The Lloyd’s Sourcebook (Amendment of the Finance Act 1993 and the Finance Act 1994) Order 2005(5) is revoked.
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
7th December 2006
(This note is not part of the Order)
This Order substitutes references in the Finance Act 1993 and the Finance Act 1994 to the Lloyd’s Sourcebook with references to the Insurance Prudential Sourcebook in consequence of the application of the latter Sourcebook to the operation of the market at Lloyd’s.
The Order does not impose new costs on business.
For the purposes of these Regulations a Minister of the Crown as defined by section 417(1) includes the Treasury.
1993 c. 34. The definition of “premium trust fund” (in which these words appear) was substituted for the definition of “premiums trust fund” by article 79 of S.I. 2001/3629 and further amended by article 2 of S.I. 2005/1538.
1994 c. 9. The definition of “premium trust fund” (in which these words appear) was substituted for the definition of “premiums trust fund” by article 85 of S.I. 2001/3629 and further amended by article 3 of S.I. 2005/1538.
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