{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991.json",
  "id": "uksi/1991/851",
  "title": "The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991",
  "short_title": "Lloyd’s Underwriters (Tax) (1988–89) 1991",
  "long_title": "These Regulations, which have effect for the year of assessment1988–89 only, provide for the assessment and collection of taxcharged on underwriting members of Lloyd’s in accordance with section450 of the Income and Corporation Taxes Act 1988 (“section 450”), so far as not provided for by Schedule 19A to that Act (“Schedule 19A”), and section 142A of the Capital Gains Tax Act 1979 (“section 142A”). They provide for the determination in certain circumstances of theperson who is a managing agent in relation to a syndicate ofunderwriting members of Lloyd's, and a members' agent in relation to anunderwriting member, for the purposes of Schedule 19A and theseRegulations. They also provide for the extension of time limits forunderwriting members of Lloyd’s and their spouses to make claims,elections or applications under specified provisions of the Taxes Acts.",
  "citation": "S.I. 1991/851",
  "type": "uksi",
  "year": "1991",
  "number": "851",
  "version": "current",
  "date": "1991-03-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/introduction",
      "extent": null,
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    },
    {
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      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-1",
      "extent": null,
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-2",
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      "path": "regulation/3",
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      "number": "3",
      "heading": "Assessment and collection: general",
      "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-3",
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    {
      "path": "regulation/4",
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      "heading": "Date for payment",
      "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-4",
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    {
      "path": "regulation/5",
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      "heading": "Reasonable excuse",
      "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-5",
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    {
      "path": "regulation/6",
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      "heading": "Determinations and notices of determinations",
      "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-6",
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    },
    {
      "path": "regulation/7",
      "kind": "regulation",
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      "heading": "Error or mistake",
      "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-7",
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    {
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      "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-8",
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    {
      "path": "regulation/9",
      "kind": "regulation",
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      "heading": "Extension of time limits—member and spouse",
      "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-9",
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    },
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/note",
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "reg. 7(4)",
      "affecting": "uksi/1994/1813",
      "affecting_title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
      "affecting_provisions": "Sch. 1 para. 34"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1979/14",
      "title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
      "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
      "provisions": []
    },
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      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": []
    },
    {
      "id": "ukpga/1989/26",
      "title": "Finance Act 1989",
      "url": "https://openlegislation.uk/finance-act-1989",
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    }
  ],
  "changes_made_to": 1,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/851",
    "retrieved_at": "2026-10-29T14:46:32.837955+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."
}