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The Lloyd’s Underwriters (Tax) Regulations 1989

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Interpretation

2.—(1) In these Regulations unless the context otherwise requires–

“Board” means the Commissioners of Inland Revenue;

“member” means an underwriting member of Lloyd's;

“Schedule 16” means Schedule 16 to the Finance Act 1973 and“Schedule 16A” means Schedule 16A to that Act;

“syndicate gains” means the chargeable gains accruing to a member on the disposal of assets forming part of a premiums trust fund;

“syndicate investment income” means the profits or gains arising to a member from assets forming part of a premiums trust fund;

“the Taxes Acts” means the Taxes Management Act 1970(1)and–

(a)

the Tax Acts as defined in Schedule 1 to the Interpretation Act 1978(2), as originally enacted, and

(b)

the Capital Gains Tax Act 1979(3)and all other enactments relating to capital gains tax.

(2) For the purposes of these Regulations an underwriting year corresponds to the year of assessment in which it ends.

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