StatuteIncome Tax Act 2007

Section 867 — Income Tax Act 2007: Lloyd's premium trust funds

Text of the provision Official document

Lloyd's premium trust funds 867 1 An investment is not a relevant investment if it forms part of a premium trust fund of an underwriting or former underwriting member of Lloyd's.

2 In this section “ premium trust fund ” has the meaning given in section 184 of FA 1993.

Official source: legislation.gov.uk

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