{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-amendment-regulations-2009/regulation-1",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-amendment-regulations-2009/regulation-1.json",
  "legislation": "uksi/2009/2889",
  "legislation_title": "The Lloyd’s Underwriters (Tax) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-tax-amendment-regulations-2009",
  "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) (Amendment) Regulations 2009 and shall come into force on 1st December 2009.\n(2) These Regulations shall have effect in relation to a syndicate return made in respect of profits or losses declared after 31st December 2009.\n(3) In paragraph (2) “syndicate return” means a return of a syndicate’s profit or loss for an underwriting year under regulation 4 of the Lloyd’s Underwriters (Tax) Regulations 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2005/3338."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2889/regulation/1",
    "retrieved_at": "2026-10-29T03:03:07.756458+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."
}