{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-199091-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-199091-regulations-1993/introduction.json",
  "legislation": "uksi/1993/415",
  "legislation_title": "The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-tax-199091-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 2nd March 1993\nLaid before the House of Commons 2nd March 1993\nComing into force 23rd March 1993\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 451(1) and (1A) of and paragraph 1(1) and (3) of Schedule 19A to the Income and Corporation Taxes Act 1988, section 92(5), (6) and (7) of the Finance Act 1989 and section 209(2), (4), (5) and (6) of the Taxation of Chargeable Gains Act 1992, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 451(1) was amended by section 61(1)(b) of the Finance Act 1988 (c. 39), section 451(1A) was inserted by section 61(1)(c) of that Act and amended by section 92(1) of the Finance Act 1989 (c. 26); Schedule 19A was inserted by section 58(4) of the Finance Act 1988 and amended by sections 149(4)(a)(iii), 170(5), 179(1)(b)(iii) and 187 of, and Parts VIII and X of Schedule 17 to, the Finance Act 1989 and by S.I. 1990/2524."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1989 c. 26."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1992 c. 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/415/introduction",
    "retrieved_at": "2026-10-29T14:04:11.859739+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."
}