{
  "url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-regulations-1997/regulation-1",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-regulations-1997/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997 and shall come into force on 14th March 1997.\n(2) These Regulations shall have effect for the year 1996—97 and subsequent years of assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/405/regulation/1",
    "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."
}