{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-198788-regulations-1990/regulation-4",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-198788-regulations-1990/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Date for payment",
  "text": "(1) Subject to paragraph (2)—\n(a) tax charged by an assessment on—\n(i) the profits or gains arising to a member from his underwriting business, and\n(ii) the profits or gains arising to him from assets forming part of a premiums trust fund,\nshall be payable on or before 1st July 1991, and\n(b) tax charged by an assessment on a member’s syndicate gains shall be payable on or before 1st January 1991.\n(2) Tax contained in an assessment made less than 30 days before, or after, the date specified in sub-paragraph (a) or (b) of paragraph (1) shall be payable at the expiration of a period of 30 days beginning with the date of the issue of the notice of assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/627/regulation/4",
    "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."
}