{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-1991-92regulations-1994/schedule-2",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-1991-92regulations-1994/schedule-2.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": "schedule/2",
  "kind": "schedule",
  "number": "2",
  "heading": null,
  "text": "Provisiont\nExtended time limit\nTaxes Management Act 1970 (c. 9)\nsection 33(1)\nEight years after the end of the year ofassessment or accounting period.\nsection 43(1)\nEight years from the end of the chargeableperiod.\nIncome and Corporation Taxes Act 1988 (c. 1)\nsection 96(8)\nFour years after the end of the second of theyears of assessment to which the claimrelates.\nsection 257B(3)\nEight years after the end of the year ofassessment.\nsection 257D(9)\nEight years after the end of the year ofassessment.\nsection 265(5)\nEight years after the end of the year ofassessment.\nsection 306(1)(b)\nFour years in each case.\nsection 356B(2)\nThree years.\nsection 356B(4)\nThree years.\nsection 380(1)\nFour years after the year of assessment.\nsection 381(1)\nFour years after the year of assessment.\nsection 574(1)\nFour years after the year of assessment inwhich the disposal took place.\nFinance Act 1988 (c. 39)\nparagraph 4(4) of Schedule 6\nFour years after the end of the chargeableperiod.\nCapital Allowances Act 1990 (c. 1)\nsection 11(3)\nFour years after the date on which the leasetakes effect.\nsection 25(3)\nFour years after the end of the chargeableperiod.\nsection 31(3)\nFour years after the end of the chargeableperiod.\nsection 33(1)\nFour years after the end of the chargeableperiod.\nsection 37(2)\nFour years after the end of the chargeableperiod or its basis period.\nsection 53(2)\nThe expiry of the period of four yearsbeginning with the end of the chargeableperiod.\nsection 55(3)\nFour years after the date on which the leasetakes effect.\nsection 77(3)\nFour years after the date of succession tothe trade.\nsection 129(2)\nFour years after the end of the chargeableperiod.\nsection 141(3)\nFour years after the end of the year ofassessment.\nFinance Act 1991 (c. 31)\nsection 72(1)\nFour years after the year of assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/728/schedule/2",
    "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."
}