{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-6",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-6.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": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Determinations and notices of determinations",
  "text": "The like provisions as are contained in section 113(1B) and (3) of the Taxes Management Act 1970 shall apply toa determination or a notice of a determination under Schedule 19A as ifthe determination were an assessment and the notice of the determinationwere a notice of an assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 113(1B) was inserted by the Finance Act 1970(c.24), Schedule 4, paragraph 10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/851/regulation/6",
    "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."
}