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The Lloyd’s Underwriters (Tax) Regulations 1995
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Cessation of individual member’s underwriting business by reason of death – winding up of old-style special reserve fund
15.—(1) In any case where—
(a)a member ceases to carry on his underwriting business by reason of his death;
(b)the member’s final year of assessment, ascertained in accordance with the provisions of Chapter III and these Regulations, is the year 1992–93 or any subsequent year of assessment; and
(c)prior to his death no new-style fund had been set up in relation to the member;
subsection (4) of section 175 of the Finance Act 1993 (winding-up of old-style fund) shall apply as if paragraph (b) of that subsection was omitted.
(2) In paragraph (1) above,“new-style fund” and “old-style fund” have the meanings given by paragraph 12(1) of Schedule 20.
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