{
  "url": "https://openlegislation.uk/lloyds-underwriters-conversion-to-limited-liability-underwriting-tax-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-conversion-to-limited-liability-underwriting-tax-regulations-2006/introduction.json",
  "legislation": "uksi/2006/112",
  "legislation_title": "The Lloyd’s Underwriters (Conversion to Limited Liability Underwriting) (Tax) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-conversion-to-limited-liability-underwriting-tax-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nCORPORATION TAX\nMade 23rd January 2006\nLaid before the House of Commons 24th January 2006\nComing into force 14th February 2006\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 182(1)(b) of the Finance Act 1993 and now vested in them, and having regard to the relevant changes in the rules or practice of Lloyd's, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 34."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/112/introduction",
    "retrieved_at": "2026-10-29T04:39:19.309020+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."
}