{
  "url": "https://openlegislation.uk/lloyds-underwriters-special-reserve-funds-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-special-reserve-funds-regulations-1995/introduction.json",
  "legislation": "uksi/1995/353",
  "legislation_title": "The Lloyd’s Underwriters (Special Reserve Funds) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-special-reserve-funds-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 15th February 1995\nLaid before the House of Commons 16th February 1995\nComing into force 9th March 1995\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 182(1)(c) and (4) and 184(1) and (3) of the Finance Act 1993, and paragraphs 3(2), 4(8), 5(10), 6(1) and (3) and 11(5) of Schedule 20 to that Act, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 34. See the definition of “prescribed” in section 184(1) of the Finance Act 1993."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/353/introduction",
    "retrieved_at": "2026-10-29T13:16:34.051378+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."
}