{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/introduction.json",
  "legislation": "uksi/1991/851",
  "legislation_title": "The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 28th March 1991\nLaid before the House of Commons 28th March 1991\nComing into force 19th April 1991\nThe Commissioners of Inland Revenue, in exercise of the powersconferred on them by section 142A(5) and (6) of the Capital Gains TaxAct 1979, section 451(1) and (1A) of and paragraph 1(1) and (3)of Schedule 19A to the Income and Corporation Taxes Act 1988 and section 92(5), (6) and (7) of the Finance Act 1989, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 14; section 142A was inserted by paragraph 24 ofSchedule 29 to the Income and Corporation Taxes Act 1988 (c. 1) andamended by sections 91(2) and 92(3) of, and Part VII of Schedule 17 to,the Finance Act 1989 (c. 26)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1; section 451(1) was amended by section 61(1)(b)of the Finance Act 1988 (c. 39) and section 451(1A) was inserted bysection 61(1)(c) of that Act and amended by section 92(1) of the FinanceAct 1989; Schedule 19A was inserted by section 58(4) of the Finance Act1988 and amended by sections 149(4)(a)(iii), 170(5), 179(1)(b)(iii) and187 of, and Parts VIII and X of Schedule 17 to, the Finance Act 1989 andby S.I. 1990/2524."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1989 c. 26."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/851/introduction",
    "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."
}