UK Statutory Instrument SI 1995/351 United Kingdom

The Lloyd’s Underwriters (Tax) Regulations 1995

Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

17 other provisions — procedural and definitional
s.001 Citation, commencement and effect
s.002 Interpretation
s.003 Managing agents
s.004 Assessment and collection – general
s.005 Amount payable under stop-loss insurance – individual member
s.006 Amount payable under stop-loss insurance – corporate member
s.007 Non-delivery of return – reasonable excuse
s.008 Determinations and notices of determinations
s.009 Cessation of individual member’s underwriting business – final year of assessment
s.010 Cessation of individual member’s underwriting business by reason of death on or after 6th April 1994 – date of cessation of business
s.011 Profits and losses arising after death of member before 6th April 1994
s.012 Cessation of individual member’s underwriting business by reason of death on or after 6th April 1994 – profits or losses arising after death
s.013 Cessation of individual member’s underwriting business – claim for relief where business commenced before 1st January 1972
s.014 Cessation of individual member’s underwriting business – terminal loss relief
s.015 Cessation of individual member’s underwriting business by reason of death – winding up of old-style special reserve fund
s.016 Cessation of corporate member’s underwriting business – final underwriting year
s.017 Revocations

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.