{
  "url": "https://openlegislation.uk/lloyds-underwriters-special-reserve-funds-regulations-1999/introduction",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-special-reserve-funds-regulations-1999/introduction.json",
  "legislation": "uksi/1999/3308",
  "legislation_title": "The Lloyd’s Underwriters (Special Reserve Funds) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-special-reserve-funds-regulations-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th December 1999\nLaid before the House of Commons 10th December 1999\nComing into force 31st December 1999\nWhereas the Commissioners of Inland Revenue, in consequence of a variation to the arrangements referred to in section 175(1) of the Finance Act 1993, think it expedient to make the provision made by regulation 3 of these Regulations:\nNow, therefore, the Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 182(1)(b) and (c) of the Finance Act 1993, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 34."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 182(1) was amended by section 83(2) of the Finance Act 1995 (c. 4) and paragraph 6(a) of Schedule 10 to the Finance Act 1997 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3308/introduction",
    "retrieved_at": "2026-10-29T09:32:33.409866+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."
}