{
  "url": "https://openlegislation.uk/lloyds-underwriters-scottish-limited-partnerships-tax-amendment-regulations-2006/regulation-6",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-scottish-limited-partnerships-tax-amendment-regulations-2006/regulation-6.json",
  "legislation": "uksi/2006/111",
  "legislation_title": "The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-scottish-limited-partnerships-tax-amendment-regulations-2006",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of (and extension to) the Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997",
  "text": "In regulation 3(1)—\n(a) for “section 111(2) of the Taxes Act” substitute “section 849 of the Income Tax (Trading and Other Income) Act 2005”; and\n(b) after sub-paragraph (b) insert—\n“(ba) the Lloyd’s Underwriters (Tax) Regulations 2005 shall have effect in relation to the partnership as if it were a member who is an individual.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2005/3338."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/111/regulation/6",
    "retrieved_at": "2026-10-29T04:39:20.110501+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."
}