2016 No. 597
Capital Gains Tax
The Lloyd’s Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 182(1)(b) of the Finance Act 19931, and now vested in them2, and considering it expedient to make amendments to Chapter III, Part II of that Act having regard to changes in the rules of Lloyd’s, make the following Regulations: