Statutory Instrument 1995 No. 351

      The Lloyd's Underwriters (Tax) Regulations 1995

      © Crown Copyright 1995

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STATUTORY INSTRUMENTS

1995 No. 351

INCOME TAX

The Lloyd's Underwriters (Tax) Regulations 1995

Made 15th February 1995
Laid before the House of Commons 16th February 1995
Coming into force 9th March 1995


ARRANGEMENT OF REGULATIONS

Preliminary
1.  Citation, commencement and effect.
2.  Interpretation.
3.  Managing Agents.
Assessment and collection of tax
4.  Assessment and collection
5.  Amount payable under stop-loss insurance - individual member.
6.  Amount payable under stop-loss insurance - corporate member.
7.  Non-delivery of return - reasonable excuse.
8.  Determinations and notices of determinations.
Cessation of member's underwriting business
9.  Cessation of individual member's underwriting business - final year of assessment.
10.  Cessation of individual member's underwriting business by reason of death on or after 6th April 1994 - date of cessation of business.
11.  Cessation of individual member's underwriting business by reason of death prior to 6th April 1994 - profits or losses arising after death.
12.  Cessation of individual member's underwriting business by reason of death on or after 6th April 1994 - profits or losses arising after death.
13.  Cessation of individual member's underwriting business - claim for relief where business commenced before 1st January 1972.
14.  Cessation of individual member's underwriting business - terminal loss relief.
15.  Cessation of individual member's underwriting business by reason of death - winding up of old-style special reserve fund.
16.  Cessation of corporate member's underwriting business - final underwriting year.
Supplemental
17.  Revocations.

 

Explanatory Note


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