{
  "url": "https://openlegislation.uk/lloyds-underwriters-scottish-limited-partnerships-tax-regulations-1997",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-scottish-limited-partnerships-tax-regulations-1997.json",
  "id": "uksi/1997/2681",
  "title": "The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997",
  "short_title": "Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) 1997",
  "long_title": "These Regulations provide for the tax treatment of profits or losses arising to the partners of a Scottish limited partnership from the underwriting business carried on by the partnership as an underwriting member of Lloyd's. The Regulations have effect in relation to accounting periods of Lloyd’s Scottish limited partnerships ending on or after 1st December 1997.",
  "citation": "S.I. 1997/2681",
  "type": "uksi",
  "year": "1997",
  "number": "2681",
  "version": "current",
  "date": "1997-11-07",
  "revised": false,
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  "unapplied_effects": 0,
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      "number": null,
      "heading": "Provisions relating to both individual and corporate partners in aLloyd’s Scottish limited partnership",
      "url": null,
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      "heading": "Operation of partnership assessment rules",
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      "heading": "Disapplication of cessation provisions",
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      "heading": "Ancillary trust funds relating to a Lloyd’s Scottish limited partnership",
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    },
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      "heading": "Disapplication of section 175 of the Finance Act 1993 (special reserve funds)",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1997/2681",
    "retrieved_at": "2026-10-29T11:43:10.330537+00:00"
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  "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."
}