{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-regulations-2005/regulation-13",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-regulations-2005/regulation-13.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/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Determinations and notices of determinations",
  "text": "The like provisions as are contained in section 113(1B) of the Management Act shall apply to a determination or notice of a determination under regulations 6 or 7 as if the determination were an assessment and the notice of a determination were a notice of an assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 113(1B) was inserted by paragraph 10 of Schedule 4 to the Finance Act 1970 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3338/regulation/13",
    "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."
}