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Contents

Official guidance
Lloyd's Manual
  • LLM0500 · Lloyd's Manual: overview of the manual
  • LLM1000 · Introduction to Lloyd's
  • LLM2000 · Lloyd’s syndicates
  • LLM3000 · Reinsurance to close (RITC), technical provisions and equalisation reserves: introduction
  • LLM4000 · Corporate members
  • LLM5000 · Individual Names
  • LLM6000 · Conversion
  • LLM7000 · Double taxation relief
  • LLM8000 · Names: capital gains tax and inheritance tax
  • LLM10000 · Links to other HMRC manuals
  • LLM11000 · Lloyd's Manual: Glossary
  • LLM1095 · Introduction to Lloyd's: basic concepts and terms: managing agents and premium trust funds: aligned member syndicates
  • LLM4105 · Corporate members: taxation of premium trust fund (PTF) income and gains: aligned member syndicates
  • LLM4245 · Corporate members: transfers of business: 2007 onwards
  • LLM4251 · Corporate members: restriction of group relief: example
  • LLM4260 · Corporate members: investment trusts
  • LLM6240 · Conversion: partnerships: treatment of stop loss premiums
  • LLMUPDATE001 · Lloyds Manual: update index
  • LLMUPDATE070615 · Lloyds Manual: recent changes
  • LLMUPDATE071231 · Lloyds Manual: recent changes
  • LLMUPDATE080930 · Lloyds Manual: recent changes
  • LLMUPDATE090107 · Lloyds Manual: recent changes
  • LLMUPDATE091207 · Lloyds Manual: recent changes
  • LLMUPDATE110323 · Lloyds Manual: recent changes
  • LLMUPDATE110516 · Lloyds Manual: recent changes
  • LLMUPDATE110610 · Lloyds Manual: recent changes
  • LLMUPDATE120417 · Lloyds Manual: recent changes
  • LLMUPDATE130305 · Lloyd’s Manual: recent changes
  • LLMUPDATE130403 · Lloyd’s Manual: recent changes
  • LLMUPDATE140219 · Lloyd's Manual: recent changes
  1. Lloyd's Manual
  2. Lloyds Manual: recent changes

LLMUPDATE080930 | Lloyds Manual: recent changes

From HM Revenue & Customs · Lloyd's Manual

Below are details of the amendments that were published on 30 September 2008 (see theupdate index for all updates)

SectionDetails of update
IndexChange of address for feedback on the Lloyd’s Manual
LLM2190Update to explanation of RITC reflecting repeal of FA00/S107
LLM4020Update legislative references for Companies Act 2008
LLM4140Revised text on stop loss premiums (part moved to LLM4150)
LLM4150Revised text on stop loss insurance and update of examples
LLM4160Revised text on ‘member level’ quota share contracts
LLM6240New paragraph on stop loss premiums in relation to partnerships
LLM7040Double taxation relief and allocation of foreign tax – simplified approach
LLM8150Abolition of taper relief
LLM8190Introduction of entrepreneurs’ relief
LLM8205New paragraph on detail of entrepreneurs’ relief for Names
LLM8240Abolition of indexation and taper relief
GlossaryThe term ‘Commutation’ is added
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