SCHEDULE 21 Lloyd's Underwriters: Individuals
Finance Act 1994 (1994 c 9) | Legislation

SCHEDULE 21 Lloyd's Underwriters: Individuals

Section 228

Year of assessment in which profits or losses arise

1

(1), (2)ÌýÌýÌýÌý . . .

(3)ÌýÌýÌýÌý In this paragraph—

(a)ÌýÌýÌýÌý sub-paragraph (1) has effect for the year 1992–93 and subsequent years of assessment; and

(b)ÌýÌýÌýÌý sub-paragraph (2) has effect for the year 1996–97 and subsequent years of assessment.

2

(1)ÌýÌýÌýÌý . . .

(2)ÌýÌýÌýÌý Sub-paragraph (1) above

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