{
  "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006.json",
  "id": "uksi/2006/3262",
  "title": "The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006",
  "short_title": "Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) 2006",
  "long_title": "These Regulations make provision for double taxation relief in respect of the profits or losses arising from the underwriting business carried on by a corporate member of Lloyd’s.",
  "citation": "S.I. 2006/3262",
  "type": "uksi",
  "year": "2006",
  "number": "3262",
  "version": "current",
  "date": "2006-12-06",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/preliminary",
      "kind": "crossheading",
      "number": null,
      "heading": "Preliminary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-1",
      "extent": null,
      "status": null,
      "parent": "crossheading/preliminary"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-2",
      "extent": null,
      "status": null,
      "parent": "crossheading/preliminary"
    },
    {
      "path": "crossheading/general-scope-of-these-regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "General scope of these Regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "General provisions",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-3",
      "extent": null,
      "status": null,
      "parent": "crossheading/general-scope-of-these-regulations"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Application of sections in Chapter 2 of Part 18",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-4",
      "extent": null,
      "status": null,
      "parent": "crossheading/general-scope-of-these-regulations"
    },
    {
      "path": "crossheading/the-pool-of-adjusted-sums-of-foreign-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "The pool of adjusted sums of foreign tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Allocation of foreign tax to accounting periods",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-5",
      "extent": null,
      "status": null,
      "parent": "crossheading/the-pool-of-adjusted-sums-of-foreign-tax"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Further provisions relating to accounting periods and to foreign periods of accounting",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-6",
      "extent": null,
      "status": null,
      "parent": "crossheading/the-pool-of-adjusted-sums-of-foreign-tax"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Adjustments of foreign amounts of tax",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-7",
      "extent": null,
      "status": null,
      "parent": "crossheading/the-pool-of-adjusted-sums-of-foreign-tax"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Calculation of amount of pool of adjusted sums of foreign tax",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-8",
      "extent": null,
      "status": null,
      "parent": "crossheading/the-pool-of-adjusted-sums-of-foreign-tax"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Transitional provision",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-9",
      "extent": null,
      "status": null,
      "parent": "crossheading/the-pool-of-adjusted-sums-of-foreign-tax"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Refunds of foreign tax",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-10",
      "extent": null,
      "status": null,
      "parent": "crossheading/the-pool-of-adjusted-sums-of-foreign-tax"
    },
    {
      "path": "crossheading/double-taxation-relief-given",
      "kind": "crossheading",
      "number": null,
      "heading": "Double taxation relief given",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "How relief is given",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-11",
      "extent": null,
      "status": null,
      "parent": "crossheading/double-taxation-relief-given"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-11",
      "size": null,
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/pdf/uksi_20063262_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2006/3262/pdfs/uksi_20063262_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-12-11",
      "size": null,
      "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/pdf/uksiem_20063262_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2006/3262/pdfs/uksiem_20063262_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/9",
      "title": "Finance Act 1994",
      "url": "https://openlegislation.uk/finance-act-1994",
      "provisions": [
        "section/229"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3262",
    "retrieved_at": "2026-10-29T04:13:49.939431+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."
}