Part 15Deduction of income tax at source
Chapter 2Meaning of “relevant investment” for purposes of section 876
Investments which are not relevant investments
867Lloyd's premium trust funds
(1)
An investment is not a relevant investment if it forms part of a premium trust fund of an underwriting or former underwriting member of Lloyd's.
(2)
In this section “” has the meaning given in section 184 of FA 1993.