The Lloyd’s Underwriters (Tax) Regulations 1995

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