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Regulation 7 Amendment of (and extension to) the Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997

Original text. Later amendments are not shown.

In regulation 3(2) at the end add—

“; and

(c)

the Lloyd’s Underwriters (Tax) Regulations 2005 shall have effect in relation to the partnership as if it were a member which is a corporate member.”.