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The Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997
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- 1997 No. 405
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4.Allocation of foreign tax to United Kingdom years of assessment—syndicate profits
5.Allocation of foreign tax to United Kingdom years of assessment—non-syndicate profits
6.Allocation of foreign tax to United Kingdom years of assessment—United States tax
7.Allocation of foreign tax to United Kingdom years of assessment—Canadian tax
8.Allocation of foreign tax to United Kingdom years of assessment—additional payments of foreign tax
1.Citation, commencement and effect
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