# The Lloyd’s Underwriters (Tax) (Amendment) Regulations 1996, Regulation 3: Amendments to the principal Regulations


In regulation 2(1), after the definitions of “section 179” and “section 179A” there shall be inserted the following definition—
““tax credit” means a tax credit under section 231 of the Taxes Act;”.

---
Source: https://www.legislation.gov.uk/uksi/1996/781/regulation/3 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-tax-amendment-regulations-1996/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.