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The Lloyd’s Underwriters (Tax) Regulations 1989

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6.  Where–

(a)any tax suffered by way of deduction on any syndicate investment income, or

(b)the amount of any tax credit included in the aggregate amount of any such income,

exceeds the amount (if any) payable by an agent under paragraph 3(1)(a) of Schedule 16A, the inspector shall pay the excess tax to the agent or, as the case may be, give credit to him for the balance of the tax credit.

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