This tax information and impact note applies to individuals underwriting at Lloyd's and individual partners in Lloyd's partnerships.
This measure enables individuals and individual partners in Lloyd’s partnerships to claim broadly the same Capital Gains Tax relief that was available before a change in the rules of Lloyd’s inadvertently restricted that relief. For further information see The Lloyd’s Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016.
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