Regulation 1 Citation, commencement and effect

These Regulations may be cited as the Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993 and shall come into force on 23rd March 1993 but shall have effect for the year of assessment 1990–91 only.

Except for regulations 2, 3, 7 and 21(1) to (3), the Lloyd’s Underwriters (Tax) Regulations 1974^f1 shall not have effect for the year of assessment 1990–91.