# The Lloyd’s Underwriters (Special Reserve Funds) Regulations 1999, Introduction: Introductory text


INCOME TAX
Made 9th December 1999
Laid before the House of Commons 10th December 1999
Coming into force 31st December 1999
Whereas 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:
Now, 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:

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Source: https://www.legislation.gov.uk/uksi/1999/3308/introduction (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-special-reserve-funds-regulations-1999/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.