# The Lloyd’s Underwriters (Tax) (1991-92)Regulations 1994, Regulation 1: Citation, commencement and effect


(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1994/728/regulation/1 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-tax-1991-92regulations-1994/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.