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The Lloyd’s Underwriters (Tax) Regulations 1989

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Regulation 3(2)


Taxes Management Act 1970 (c. 9)
section 33(1)For the words“(or, if the assessment is to corporation tax, the end of the accounting period) in which the assessment was made” substitute“1988–89”.
section 34(1)For the words“the chargeable period to which the assessment relates” substitute“the year of assessment 1988–89”.
section 37(1)For the words“that year” substitute“the year of assessment 1988–89”.
section 40(1) and (2)For the words from“the third year next following” to the end of each sub-section substitute“the year of assessment 1991–92”.
section 43(1)For the words“the chargeable period to which it relates” substitute“the year of assessment 1988–89”.
Income and Corporation Taxes Act 1970 (c. 10)
section 168(1)For the words“two years” substitute“four years”.
Finance Act 1971 (c. 68)
section 23(2) and (4)(1)For the words“twelve months” substitute“three years”.
Finance Act 1978 (c. 42)
section 30(1)For the words“two years” substitute“four years”.

Subsections (2) and (4) of section 23 were amended by the Finance Act 1976 (c. 40), section 36(10).

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