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8. Where a notice is given for the purposes of regulation 5 (amendment of syndicate determinations and HMRC enquiries) of the Lloyd’s Underwriters (Tax) Regulations 2005(1) on or before 31st March 2009, the provisions of paragraphs 27 to 29 of Schedule 18 to the Finance Act 1998(2) shall continue to have effect on and after 1st April 2009, with appropriate modification, for the purposes of that regulation.
Paragraph 27 of Schedule 18 was amended by paragraph 38(4) of Schedule 29 to the Finance Act 2001.
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