# The Lloyd’s Underwriters (Tax) (1989—90) Regulations1992, Regulation 4: Date for payment


(1) Subject to paragraph (2)—
(a) tax charged by an assessment on—
(i) the profits or gains arising to a member from his underwriting business, and
(ii) syndicate investment income,
(b) tax charged by an assessment on syndicate gains shall be payable on or before 1st January 1993.
(2) Tax charged by an assessment made less than 30 days before, or after, the date specified in sub-paragraph (a) or (b) of paragraph (1) shall be payable at the expiration of a period of 30 days beginning with the date of the issue of the notice of assessment.

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Source: https://www.legislation.gov.uk/uksi/1992/511/regulation/4 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-tax-198990-regulations1992/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.