UK Statutory Instrument 2006 United Kingdom

The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006

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At a glance

What's here

1 compliance obligation

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.010

Refunds of foreign tax

  • Notify HMRC if a foreign tax credit becomes excessive due to adjustment
Browse 10 other sections — procedural / definitional / commencement
s.001

Citation, commencement and effect

s.002

Interpretation

s.003

General provisions

s.004

Application of sections in Chapter 2 of Part 18

s.005

Allocation of foreign tax to accounting periods

s.006

Further provisions relating to accounting periods and to foreign periods of accounting

s.007

Adjustments of foreign amounts of tax

s.008

Calculation of amount of pool of adjusted sums of foreign tax

s.009

Transitional provision

s.011

How relief is given

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