# The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991, Regulation 9: Extension of time limits—member and spouse


Where a claim or election or application falls to be made by amember or his spouse (or both) under a provision specified in the firstcolumn of Schedule 2 to these Regulations that provision shall haveeffect as if it imposed the extended time limit specified in the secondcolumn.

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Source: https://www.legislation.gov.uk/uksi/1991/851/regulation/9 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.