Search Legislation

The Lloyd’s Underwriters (Tax) Regulations 1989

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Regulation 3(2)

SCHEDULE

ProvisionsModifications
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”.
(1)

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

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources