# The Lloyd’s Underwriters (Tax) (Amendment) Regulations 2009, Regulation 2: Amendment of the Lloyd’s Underwriters (Tax) Regulations 2005


(1) The Lloyd’s Underwriters (Tax) Regulations 2005 are amended as follows.
(2) After regulation 5 insert—
“Notice to provide report on technical provisions
5A. 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—
(a) in sub-paragraphs (1), (2), (4), (5) and (6) for “general insurer” in each place it occurs substitute “syndicate’s managing agent”; and
(b) in sub-paragraph (2)—
(i) for “general insurer’s” substitute “managing agent’s”, and
(ii) for “the company tax return” substitute “the syndicate return”.”.

---
Source: https://www.legislation.gov.uk/uksi/2009/2889/regulation/2 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-tax-amendment-regulations-2009/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.