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The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993
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- 1993 No. 415
- Regulation 9
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Extension of time limits—member and spouse
9. Where a claim or election or application falls to be made by a member or his spouse (or both) under a provision specified in the first column of Schedule 2 to these Regulations, that provision shall have effect as if it imposed the extended time limit specified in the second column.
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