Regulation 5 Amendment of (and extension to) the Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997

In regulation 2(1) add at the appropriate place—

• ““Lloyd’s partnership” means—

  1. (a)

     a Lloyd’s Scottish limited partnership, or

  2. (b)

     a limited liability partnership formed under the law of any part of the United Kingdom which is a member of Lloyd's.”.