{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-198788-regulations-1990/introduction",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-198788-regulations-1990/introduction.json",
  "legislation": "uksi/1990/627",
  "legislation_title": "The Lloyd’s Underwriters (Tax) (1987—88) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-tax-198788-regulations-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 16th March 1990\nLaid before the House of Commons 16th March 1990\nComing into force 6th April 1990\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 17(1) and (1A) of Schedule 16 and paragraph 1(1) and (3) of Schedule 16A to the Finance Act 1973, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1973 c. 51; paragraph 17(1) was amended by section 61(4)(a) of the Finance Act 1988 (c. 39), and paragraph 17(1A) was inserted by section 61(4)(b) of that Act. Schedule 16A was inserted by the Finance Act 1988, section 58(4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/627/introduction",
    "retrieved_at": "2026-10-29T15:23:20.530442+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."
}