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The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997

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Statutory Instruments

1997 No. 2681

INCOME TAX

The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997

Made

7th November 1997

Laid before the House of Commons

10th November 1997

Coming into force

1st December 1997

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 182(1) of the Finance Act 1993(1) and section 229 of the Finance Act 1994(2), hereby make the following Regulations:

(1)

1993 c. 34; section 182 (1) was amended by section 83(2) of the Finance Act 1995 (c. 4) and by paragraph 6(a) of Schedule 10, and Part VI(10) of Schedule 18, to the Finance Act 1997 (c. 16).

(2)

1994 c. 9; section 229 was amended by section 83(2) of the Finance Act 1995 and by paragraph 6(b) of Schedule 10, and Part VI(10) of Schedule 18, to the Finance Act 1997.

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