# Income Tax Act 2007, Section 867: Lloyd's premium trust funds


(1) An investment is not a relevant investment if it forms part of a premium trust fund of an underwriting or former underwriting member of Lloyd's.
(2) In this section “premium trust fund” has the meaning given in section 184 of FA 1993.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/867 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-867
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.