Part 1 Conversion to underwriting through successor companiesF1
- Introduction
- Income tax: carry forward of loss relief following conversion
- Capital gains tax: roll-over relief on disposal of syndicate capacity
- Capital gains tax: roll-over relief on disposal of assets of ancillary trust fund
- Interpretation of this Part of this Schedule
Annotations
Textual amendments
- F1
Sch. 20A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 25 para. 3
Notes on Schedule 20A
Textual amendments
- F2
Sch. 20A heading substituted (19.12.2014) by The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133), regs. 1, 5(7)
- F3
Words in Sch. 20A heading inserted (16.6.2016) by The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597), regs. 1(1), 9