{
  "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-regulations-1997/introduction.json",
  "legislation": "uksi/1997/405",
  "legislation_title": "The Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 21st February 1997\nLaid before the House of Commons 21st February 1997\nComing into force 14th March 1997\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 182(1) of the Finance Act 1993, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 34; section 182(1) was amended by section 83(2) of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/405/introduction",
    "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/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}