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The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993
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- UK Statutory Instruments
- 1993 No. 415
- SCHEDULE 1
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Regulation 3(2)
SCHEDULE 1
| Provision | Modification |
|---|---|
| Taxes Management Act 1970 (c. 9) | |
| section 34(1) | For the words “the chargeable period to which the assessment relates” substitute “the year of assessment 1992–93”. |
| section 36(1) | For the words “the chargeable period to which the assessment relates” substitute “the year of assessment 1992–93”. |
| section 40(1) and (2) | For the words from “the third year next following” to the end of each subsection substitute “the year of assessment 1995–96”. |
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