# The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) (Amendment) Regulations 2006, Regulation 6: Amendment of (and extension to) the Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997


In regulation 3(1)—
(a) for “section 111(2) of the Taxes Act” substitute “section 849 of the Income Tax (Trading and Other Income) Act 2005”; and
(b) after sub-paragraph (b) insert—
“(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.”.

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Source: https://www.legislation.gov.uk/uksi/2006/111/regulation/6 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-scottish-limited-partnerships-tax-amendment-regulations-2006/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.