Regulation 1 Citation, commencement and effect

These Regulations may be cited as the Lloyd’s Underwriters (Tax)(1988–89) Regulations 1991 and shall come into force on 19thApril 1991 but shall have effect for the year of assessment1988–89 only.

Except for regulations 2, 3, 7 and 21(1) to (3), the Lloyd'sUnderwriters (Tax) Regulations 1974^f1 shall not have effect for the year of assessment1988–89.