{
  "url": "https://openlegislation.uk/finance-act-1993/section-179B",
  "json_url": "https://openlegislation.uk/finance-act-1993/section-179B.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "section/179B",
  "kind": "section",
  "number": "179B",
  "heading": "Conversion to underwriting through partnership or company",
  "text": "Schedule 20A to this Act (which makes provision for certain reliefs to be available where a member converts to limited liability underwriting or a Lloyd’s partnership converts to underwriting through a company) shall have effect.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 179B inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 25 para. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 179B inserted (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, 3(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 179B 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, 3(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/section/179B",
    "retrieved_at": "2026-10-29T09:34:56.691459+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}