{
  "url": "https://openlegislation.uk/lloyds-underwriters-conversion-to-limited-liability-underwriting-tax-regulations-2006/regulation-2",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-conversion-to-limited-liability-underwriting-tax-regulations-2006/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of Schedule 20A to the Finance Act 1993",
  "text": "In Schedule 20A to the Finance Act 1993, in paragraph 8, for the definition of “successor partnership” substitute—\n““ successor partnership” means—\n(a) a limited partnership formed under the law of Scotland which is a successor member, or\n(b) a limited liability partnership formed under the law of any part of the United Kingdom which is a successor member.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 20A was inserted by paragraph 3 of Schedule 25 to the Finance Act 2004 (c. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/112/regulation/2",
    "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."
}