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

S.I. 2009/2039 · made 21 July 2009 · revised to 1 January 2016

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PDFs: Printed copy https://openlegislation.uk/lloyds-underwriters-equalisation-reserves-tax-regulations-2009-revoked/pdf/uksi_20092039_en.pdf; Explanatory Memorandum https://openlegislation.uk/lloyds-underwriters-equalisation-reserves-tax-regulations-2009-revoked/pdf/uksiem_20092039_en.pdf

## Introductory text

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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## 1 Citation, commencement and effect

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## 2 Interpretation

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

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

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

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## Signature

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## Explanatory note

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Source: https://www.legislation.gov.uk/uksi/2009/2039 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-equalisation-reserves-tax-regulations-2009-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.