{
  "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-2",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-2.json",
  "legislation": "uksi/2006/3262",
  "legislation_title": "The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) This paragraph gives the meaning of abbreviated references to legislation used in these Regulations—\n“ICTA” means the Income and Corporation Taxes Act 1988;\n“Chapter 2 of Part 18” means Chapter 2 of Part 18 of ICTA (rules governing relief by way of credit).\n(2) In these Regulations—\n“foreign amount of tax” has the meaning given by regulation 5(4);\n“foreign tax” means tax chargeable under the law of a territory outside the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3262/regulation/2",
    "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."
}