{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-1992-93-to-1996-97-amendment-regulations-1996/regulation-3",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-1992-93-to-1996-97-amendment-regulations-1996/regulation-3.json",
  "legislation": "uksi/1996/782",
  "legislation_title": "The Lloyd’s Underwriters (Tax) (1992-93 to 1996-97) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-tax-1992-93-to-1996-97-amendment-regulations-1996",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 2—\n(a) after the definition of “syndicate gains” there shall be inserted the following definition—\n““the Taxes Act” means the Income and Corporation Taxes Act 1988;”;\n(b) after the definition of “the Taxes Acts” there shall be added the following definition—\n““tax credit” means a tax credit under section 231 of the Taxes Act.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 231 was amended by section 106 of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26), and paragraph 2 of Schedule 7 to the Finance Act 1990 (c. 29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/782/regulation/3",
    "retrieved_at": "2026-10-29T12:47:44.897395+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."
}