{
  "url": "https://openlegislation.uk/finance-act-1993/section-183",
  "json_url": "https://openlegislation.uk/finance-act-1993/section-183.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "section/183",
  "kind": "section",
  "number": "183",
  "heading": "Consequential amendments.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) In section 710(14) of that Act (meaning of “business” and “premiums trust fund”), for the words “section 457” there shall be substituted the words “ section 184 of the Finance Act 1993 ”.\n(5) In the following provisions (which relate to nominees, trustees etc.), namely—\nSection 720(3) of the Taxes Act 1988,\nparagraph 18(1) of Schedule 4 to that Act,\nparagraph 10(1) of Schedule 11 to the Finance Act 1989, and\nparagraph 18(1) of Schedule 10 to the Finance Act 1990,\nthe words from “his special reserve fund” to the end shall be omitted.\n(6) In the following provisions (which relate to the death of a member), namely—\nsection 721(5) of the Taxes Act 1988,\nparagraph 18(8) of Schedule 4 to that Act,\nparagraph 10(6) of Schedule 11 to the Finance Act 1989, and\nparagraph 18(6) of Schedule 10 to the Finance Act 1990,\nthe words from “a special reserve fund” to the end shall be omitted.\n(7) In section 206(2) of the Gains Tax Act (Lloyd’s underwriters), after the words “subsection (1) above” there shall be inserted the words “ and section 174(1) of the Finance Act 1993 ”.\n(8) In section 209 of that Act (interpretation, regulations about underwriters etc.)—\n(a) in subsection (1), for the words “sections 450 to 456 of the Taxes Act” there shall be substituted the words “ Chapter III of Part II of the Finance Act 1993 ” and for the words “sections 450 to 456”, in the second place where they occur, there shall be substituted the words “ that Chapter ”; and\n(b) in subsection (6), the words “or (4)” shall be omitted.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 183(1) repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 183(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 183(3) repealed (3.5.1994 with effect for the year 1997-98 and subsequent years of assessment) by 1994 c. 9, ss. 228(2)(c)(4), 230, 258, Sch. 26 Pt. V(25) Note 1"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 183(4)-(8) repealed (the repeals of subsections (4)-(6) having effect for the year 1994 and subsequent underwriting years and the repeals of subsections (7)-(8) having effect for the year of assessment 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 213, Sch. 23 Pt. III(12) Notes 2, 4."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1990 c. 29."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1990 c. 29."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/section/183",
    "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."
}