{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-1991-92regulations-1994/regulation-1",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-1991-92regulations-1994/regulation-1.json",
  "legislation": "uksi/1994/728",
  "legislation_title": "The Lloyd’s Underwriters (Tax) (1991-92)Regulations 1994",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-tax-1991-92regulations-1994",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Lloyd’s Underwriters (Tax) (1991-92) Regulations 1994 and shall come into force on 5th April 1994 but shall have effect for the year of assessment 1991-92 only.\n(2) Except for regulations 2, 3, 7 and 21(1) to (3), the Lloyd’s Underwriters (Tax) Regulations 1974shall not have effect for the year of assessment 1991-92.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1974/896, amended by S.I. 1974/1330."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/728/regulation/1",
    "retrieved_at": "2026-10-29T13:37:05.246275+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."
}