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The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) (Amendment) Regulations 2006
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- 2006 No. 111
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Statutory Instruments
2006 No. 111
INCOME TAX
CORPORATION TAX
The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) (Amendment) Regulations 2006
Made
23rd January 2006
Laid before the House of Commons
24th January 2006
Coming into force
14th February 2006
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 182(1) of the Finance Act 1993(1) and section 229 of the Finance Act 1994(2) and now vested in them(3), and having regard to the relevant changes in the rules or practice of Lloyd's, make the following Regulations:
(1)
1993 c. 34; section 182(1) was relevantly amended by section 45 of the Finance (No. 2) Act 2005 (c. 22).
(2)
1994 c. 9; section 229 was relevantly amended by section 45 of the Finance (No. 2) Act 2005.
(3)
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11).
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