http://www.legislation.gov.uk/uksi/2005/3338/regulation/13/made

The Lloyd’s Underwriters (Tax) Regulations 2005

Income tax

Tax

Corporation tax

Self-assessment (tax)

King's Printer of Acts of Parliament

2016-04-26

INCOME TAX

CORPORATION TAX

These Regulations provide administrative machinery for Lloyd’s managing agents to make returns of syndicates' profits and losses for tax purposes, and for assessment and collection of tax (replacing and modernising the provisions of Schedule 19 to the Finance Act 1993). The regulations apply for and in relation to the tax year 2006-07 for individual members of Lloyd's, and for accounting periods beginning after 31st December 2005 for Lloyd’s corporate members.