Article 8 Savings

Where a notice is given for the purposes of regulation 5 (amendment of syndicate determinations and HMRC enquiries) of the Lloyd’s Underwriters (Tax) Regulations 2005^f1 on or before 31st March 2009, the provisions of paragraphs 27 to 29 of Schedule 18 to the Finance Act 1998^f2 shall continue to have effect on and after 1st April 2009, with appropriate modification, for the purposes of that regulation.