# The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993, Regulation 9: Extension of time limits—member and spouse


Where a claim or election or application falls to be made by a member or his spouse (or both) under a provision specified in the first column of Schedule 2 to these Regulations, that provision shall have effect as if it imposed the extended time limit specified in the second column.

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Source: https://www.legislation.gov.uk/uksi/1993/415/regulation/9 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-tax-199091-regulations-1993/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.