Amendment of the Finance Act 19934
In section 184(1) (interpretation and commencement)—
a
at the appropriate place insert—
“Lloyd’s partnership” means—
- a
a limited partnership formed under the law of Scotland which is a member of Lloyd’s and is or has been an underwriting member, or
- b
a limited liability partnership formed under the law of any part of the United Kingdom which is a member of Lloyd’s and is or has been an underwriting member;
b
in the definition of “member”, before “means” insert “(except in Part 1A of Schedule 20A)”.