# The Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997, Regulation 2: Interpretation


(1) In these Regulations—
“Canadian tax” means the appropriate income tax or income taxes imposed by the Government of Canada;
“final year of assessment” shall be construed in accordance with section 179(2);
“foreign tax” means tax chargeable under the law of a territory outside the United Kingdom;
“member” means a member of Lloyd’s who is an individual and who is or has been an underwriting member;
“Part XVIII” means Part XVIII of the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“United States tax” means the appropriate Federal income tax or Federal income taxes of the United States of America imposed by the Internal Revenue Code.
(2) For the purposes of these Regulations an underwriting year and a year of assessment shall be deemed to correspond to each other if the underwriting year ends in the year of assessment.
(3) References to a section, without more, are references to that section of the Finance Act 1993.

---
Source: https://www.legislation.gov.uk/uksi/1997/405/regulation/2 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-regulations-1997/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.