{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-regulations-2005/regulation-15",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-regulations-2005/regulation-15.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/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Amendment to the Income and Corporation Taxes (Electronic Communications) Regulations 2003",
  "text": "In regulation 2(1)(a) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003, after paragraph (ii) insert—\n“(iia) the Lloyd’s Underwriters (Tax) Regulations 2005,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/282."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3338/regulation/15",
    "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."
}