The Lloyd’s Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Application of sections 26(4) to (8) and 27 of FA 2012 to Lloyd’s members

5. 4. Modified application of sections 26(4) to (8) and 27 of FA 2012

6. 5. Revocation

7. Signature

8. Explanatory Note