{
  "url": "https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015/regulation-3",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015/regulation-3.json",
  "legislation": "uksi/2015/1983",
  "legislation_title": "The Lloyd’s Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Application of sections 26(4) to (8) and 27 of FA 2012 to Lloyd’s members",
  "text": "Where a corporate member or partnership member has taken into account a relevant deduction in making any computation of the member’s profits or losses for any relevant accounting period, section 26(4) to (8) and section 27 of FA 2012 apply in relation to the member, subject to the modifications specified in regulation 4, in relation to accounting periods ending on or after 1st January 2016.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1983/regulation/3",
    "retrieved_at": "2026-10-28T23:29:35.186363+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."
}