{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-199091-regulations-1993/schedule-1",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-199091-regulations-1993/schedule-1.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": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": null,
  "text": "Provision\nModification\nTaxes Management Act 1970 (c. 9)\nsection 34(1)\nFor the words “the chargeable period to which the assessment relates” substitute “the year of assessment 1992–93”.\nsection 36(1)\nFor the words “the chargeable period to which the assessment relates” substitute “the year of assessment 1992–93”.\nsection 40(1) and (2)\nFor the words from “the third year next following” to the end of each subsection substitute “the year of assessment 1995–96”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/415/schedule/1",
    "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."
}