{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-amendment-regulations-2009/regulation-2",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-amendment-regulations-2009/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Lloyd’s Underwriters (Tax) Regulations 2005",
  "text": "(1) The Lloyd’s Underwriters (Tax) Regulations 2005 are amended as follows.\n(2) After regulation 5 insert—\n“Notice to provide report on technical provisions\n5A. In relation to both members who are individuals and corporate members, paragraph 2 of Schedule 11 to the Finance Act 2007 (technical provisions made by general insurers: enforcement) shall apply with the following modifications—\n(a) in sub-paragraphs (1), (2), (4), (5) and (6) for “general insurer” in each place it occurs substitute “syndicate’s managing agent”; and\n(b) in sub-paragraph (2)—\n(i) for “general insurer’s” substitute “managing agent’s”, and\n(ii) for “the company tax return” substitute “the syndicate return”.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 2 of Schedule 11 to the Finance Act 2007 was amended by article 53 of S.I. 2009/2035."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2889/regulation/2",
    "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."
}