{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-regulations-2005/regulation-12",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-regulations-2005/regulation-12.json",
  "legislation": "uksi/2005/3338",
  "legislation_title": "The Lloyd’s Underwriters (Tax) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-tax-regulations-2005",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Non-delivery of return – reasonable excuse",
  "text": "(1) For the purposes of these Regulations, a managing agent shall be deemed not to have failed to deliver—\n(a) a syndicate return by the filing date referred to in regulation 4(4), or\n(b) a return apportioning a syndicate profit or loss within the period referred to in regulation 9(4),\nif he delivered it within such further time, if any, as the officer of Revenue and Customs may have allowed.\n(2) Where a managing agent had a reasonable excuse for not delivering a return mentioned in paragraph (1), he shall be deemed not to have failed to deliver it—\n(a) unless the excuse had ceased, and\n(b) if, after the excuse ceased, he delivered it without unreasonable delay.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3338/regulation/12",
    "retrieved_at": "2026-10-29T04:41:38.440655+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."
}