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The Lloyd’s Underwriters (Tax) Regulations 1989

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Assessment and collection: general

3.—(1) Subject to paragraph (2) and regulations 4 to 9, the like provisions as are contained in the Taxes Acts relating to the assessment and collection of tax shall have effect in relation to tax charged in accordance with Schedule 16.

(2) The like provisions as are specified in the first column of the Schedule to these Regulations shall have effect in relation thereto as if the modifications specified in the second column had been made.

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