{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/schedule-1",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-198889-regulations-1991/schedule-1.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": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": null,
  "text": "Provision\nModification\nTaxes Management Act 1970 (c. 9)\nsection 34(1)\nFor the words“the chargeable period to which the assessment relates” substitute“the year of assessment 1990–91”.\nsection 36(1)\nFor the words“the chargeable period to which the assessment relates” substitute“the year of assessment 1990–91”.\nsection 37(1)\nFor the words“that year” substitute“the year of assessment 1990–91”.\nsection 40(1)and (2)\nFor the words from“the third year next following” to theend of each subsection substitute“the year of assessment 1993–94”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/851/schedule/1",
    "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."
}