# The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991, Introduction: Introductory text


INCOME TAX
Made 28th March 1991
Laid before the House of Commons 28th March 1991
Coming into force 19th April 1991
The 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:

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Source: https://www.legislation.gov.uk/uksi/1991/851/introduction (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.