The Lloyd's Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997 (SI 1997/2681) came into force on 1 December 1997 and apply to accounting periods of Scottish limited partnerships ending after 30 November 1997. However, the title of these regulations was amended by the Lloyd's Underwriters (Scottish Limited Partnerships) (Tax) (Amendment) Regulations 2006 (SI 2006/111) reg. 2 and 3 so that, with effect from 14 February 2006, they are now entitled the Lloyd's Underwriters (Partnerships) (Tax) Regulations 1997 (SI 1997/2681). This amendment applies to accounting periods of Lloyd's partnerships ending after 13 February 2006.

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