{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-198990-regulations1992/schedule-2",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-198990-regulations1992/schedule-2.json",
  "legislation": "uksi/1992/511",
  "legislation_title": "The Lloyd’s Underwriters (Tax) (1989—90) Regulations1992",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-tax-198990-regulations1992",
  "path": "schedule/2",
  "kind": "schedule",
  "number": "2",
  "heading": null,
  "text": "Provision\nExtended time limit\nTaxes Management Act 1970 (c. 9)\nsection 33(1)\nEight years after the end of the year of assessment or accounting period.\nsection 43(1)\nEight years from the end of the chargeable period.\nCapital Gains Tax Act 1979 (c. 14)\nsection 4(2)\nThe fourth year next following the year of assessment in which losses accrued.\nsection 45(2)\nThe third year next following the year of assessment concerned.\nIncome and Corporation Taxes Act 1988 (c. 1)\nsection 96(8)\nFour years after the end of the second of the years of assessment to which the claim relates.\nsection 288(1)\nThree years after the end of the year for which the election is made.\nsection 288(3)\nThree years after the end of a year for which an election is in force.\nsection 306(1)(b)\nFour years in each case.\nsection 356B(5)\nThree years.\nsection 356B(7)\n5th April 1993.\nsection 380(1)\nFour years.\nsection 381(1)\nFour years.\nsection 574(1)\nFour years after the year of assessment in which the disposal took place.\nFinance Act 1988 (c. 39)\nparagraph 4(4) of Schedule 6\nFour years after the end of the chargeable period.\nCapital Allowances Act 1990 (c. 1)\nsection 11(3)\nFour years after the date on which the lease takes effect.\nsection 25(3)\nFour years after the end of the chargeable period.\nsection 31(3)\nFour years after the end of the chargeable period.\nsection 33(1)\nFour years after the end of the chargeable period.\nsection 37(2)\nFour years after the end of the chargeable period or its basis period.\nsection 53(2)\nThe expiry of the period of four years beginning with the end of the chargeable period.\nsection 55(3)\nFour years after the date on which the lease takes effect.\nsection 77(3)\nFour years after the date of succession to the trade.\nsection 129(2)\nFour years after the end of the chargeable period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/511/schedule/2",
    "retrieved_at": "2026-10-29T14:27:25.079128+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."
}