{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-regulations-1989/schedule",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-regulations-1989/schedule.json",
  "legislation": "uksi/1989/421",
  "legislation_title": "The Lloyd’s Underwriters (Tax) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-tax-regulations-1989",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Provisions\nModifications\nTaxes Management Act 1970 (c. 9)\nsection 33(1)\nFor the words“(or, if the assessment is to corporation tax, the end of the accounting period) in which the assessment was made” substitute“1988–89”.\nsection 34(1)\nFor the words“the chargeable period to which the assessment relates” substitute“the year of assessment 1988–89”.\nsection 37(1)\nFor the words“that year” substitute“the year of assessment 1988–89”.\nsection 40(1) and (2)\nFor the words from“the third year next following” to the end of each sub-section substitute“the year of assessment 1991–92”.\nsection 43(1)\nFor the words“the chargeable period to which it relates” substitute“the year of assessment 1988–89”.\nIncome and Corporation Taxes Act 1970 (c. 10)\nsection 168(1)\nFor the words“two years” substitute“four years”.\nFinance Act 1971 (c. 68)\nsection 23(2) and (4)\nFor the words“twelve months” substitute“three years”.\nFinance Act 1978 (c. 42)\nsection 30(1)\nFor the words“two years” substitute“four years”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Subsections (2) and (4) of section 23 were amended by the Finance Act 1976 (c. 40), section 36(10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/421/schedule",
    "retrieved_at": "2026-10-29T15:47:48.847320+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."
}