{
  "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-regulations-1997",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-regulations-1997.json",
  "id": "uksi/1997/405",
  "title": "The Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997",
  "short_title": "Lloyd’s Underwriters (Double Taxation Relief) 1997",
  "long_title": "These Regulations make provision for the application of double taxation relief in relation to the income tax liability of an individual who is a member of Lloyd’s in respect of the profits or losses of his underwriting business.",
  "citation": "S.I. 1997/405",
  "type": "uksi",
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      "affecting_title": "The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997",
      "affecting_provisions": "reg. 3(1)(c)"
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1997/405",
    "retrieved_at": "2026-10-29T12:24:59.448296+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}