The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997

Extract

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The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997

Statutory Instruments

INCOME TAX

Made

7 th November 1997

Laid before the House of Commons

10 th November 1997

Coming into force

1 st December 1997

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 182(1) of the Finance Act 1993(1) and section 229 of the Finance Act 1994(2) , hereby make the following Regulations:

Preliminary

Citation, commencement and effect

1.  These Regulations may be cited as the Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997 , shall come into force on 1 st December 1997 and shall have effect with respect to accounting per...

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