# The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997, Regulation 2: Interpretation


(1) In these Regulations unless the context otherwise requires—
“accounting period” in relation to a Lloyd’s Scottish limited partnership has the meaning given by regulation 6(2);
“corporate member” has the meaning given by section 230(1) of the Finance Act 1994;
“Lloyd’s Scottish limited partnership” means a limited partnership formed under the laws of Scotland which is a member of Lloyd's;
“member” means a member of Lloyd’s who is or has been an underwriting member;
“the Taxes Act” means the Income and Corporation Taxes Act 1988.
(2) For the purposes of these Regulations an underwriting year and a year of assessment shall be deemed to correspond to each other if the underwriting year ends in the year of assessment.

---
Source: https://www.legislation.gov.uk/uksi/1997/2681/regulation/2 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-scottish-limited-partnerships-tax-regulations-1997/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.