Policy paper

The Lloyd鈥檚 Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016

This tax information and impact note applies to individuals underwriting at Lloyd's and individual partners in Lloyd's partnerships.

From:
HM Revenue & Customs
Published
26 May 2016

Documents

The Lloyd鈥檚 Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016

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This measure enables individuals and individual partners in Lloyd鈥檚 partnerships to claim broadly the same Capital Gains Tax relief that was available before a change in the rules of Lloyd鈥檚 inadvertently restricted that relief. For further information see .

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Published 26 May 2016

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