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The Lloyd’s Underwriters (Equalisation Reserves) (Tax) Regulations 2009 (revoked)

S.I. 2009/2039 · Made 21 July 2009 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 January 2016.

Corporation Tax

Income Tax

Made 21st July 2009

Laid before the House of Commons 23rd July 2009

Coming into force 1st September 2009

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Annotations to the whole text

Textual amendments

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Regulations revoked (1.1.2016) by The Lloyd’s Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015 (S.I. 2015/1983), regs. 1, 5(b)

Contents

  1. 1Citation, commencement and effect Repealed
  2. 2Interpretation Repealed
  3. 3Reserves maintained by Lloyd’s members which are equivalent to equalisation reserves Repealed
  4. 4Modifications of section 444BA Income and Corporation Taxes Act 1988 and equalisation reserves rules Repealed
  5. 5Further modification for purposes of computing profits or losses arising in the first accounting period to which these Regulations apply Repealed
  6. Signature
  7. Explanatory note

1Citation, commencement and effectF1

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2InterpretationF1

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3Reserves maintained by Lloyd’s members which are equivalent to equalisation reservesF1

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4Modifications of section 444BA Income and Corporation Taxes Act 1988 and equalisation reserves rulesF1

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5Further modification for purposes of computing profits or losses arising in the first accounting period to which these Regulations applyF1

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Signature

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Explanatory note

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .