# The Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997, Introduction: Introductory text


INCOME TAX
Made 21st February 1997
Laid before the House of Commons 21st February 1997
Coming into force 14th March 1997
The 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:

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Source: https://www.legislation.gov.uk/uksi/1997/405/introduction (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-regulations-1997/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.