# The Lloyd’s Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015, Introduction: Introductory text


Corporation Tax
Income Tax
Made 7th December 2015
Laid before the House of Commons 8th December 2015
Coming into force 1st January 2016
The Treasury make the following Regulations in exercise of the powers conferred by section 47 of the Finance Act 2009 and section 30(1) of the Finance Act 2012.

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Source: https://www.legislation.gov.uk/uksi/2015/1983/introduction (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.