UK Offence Report

Returns by members' agent

regulation 2B(5) of The Lloyd’s Underwriters (Schedule 19A to the Income and Corporation Taxes Act 1988) Regulations 1990

The provision has been revoked and no saving provision preserving liability for earlier conduct was found.

What the provision says

5 If the members' agent fraudulently or negligently delivers an incorrect return under sub-paragraph (1) above, he shall be liable to

a penalty not exceeding the prescribed amount multiplied by the number of members for whom he acts and in respect of whose returns there is such fraud or negligence; and in this sub-paragraph “the prescribed amount” means £3,000.

Text as made, from legislation.gov.uk. © Crown copyright, reused under the Open Government Licence v3.0. This is the text as originally made; later amendments are not shown here.

Who it binds, and what has to be proved

Binds
a person
Conduct
breaching the provision
Fault element
Mixed — some elements strict, some not
Burden of proof
No statutory defence — prosecution proves everything

The prosecution must prove the conduct, and - for those elements the provision qualifies (fraudulently) - the state of mind it names. The remaining elements carry no fault requirement, so they are strict.

The provision states no defence, so the prosecution bears the burden on every element of the offence.

Classifier’s reasoning: both a mens rea word and an objective standard appear in the offence itself.

What would breach regulation 2B(5)?

These are illustrations, not law. They are generated from the provision’s own words to show the shape of the offence. Whether any particular conduct is caught depends on the full text, on any amendment since, and on the facts.

  1. Doing what the provision prohibits, or failing to do what it requires under the Lloyd’s Underwriters (Schedule 19A to the Income and Corporation Taxes Act 1988) Regulations 1990.

Penalty

Mode of trial
Not determined
Maximum fine
£3,000
Maximum prison (summary)
Not determined

Sentencing

Offences of this kind are usually sentenced under the guidelines below. This is a mapping by subject, not a finding about this provision, and the links go to a search of the Sentencing Council’s own site.

Prosecution figures

No published per-offence figure was found for this provision, and it could not be matched to a Ministry of Justice offence code. Offences created by statutory instrument very largely do not have one. Absence of a figure is not evidence that the offence is unused.

Status and lifecycle

Current status
Revoked
Revoked by
The Lloyd’s Underwriters (Tax) Regulations 1995
Revoked on
9 March 1995
Made
12 December 1990
In force from
2 January 1991
Extent
Not stated

How this was established: the instrument was revoked by a later instrument found in this corpus.

What the instrument is for

(This note is not part of the Regulations) — the explanatory note published with the instrument, © Crown copyright.

These Regulations, which have effect for the year of assessment 1988—89 and for subsequent years of assessment, amend Schedule 19A to the Income and Corporation Taxes Act 1988 (“Schedule 19A”) in the light of changes in the rules and practice of Lloyd’s since that Schedule was enacted. Schedule 19A has effect with respect to the assessment and collection of tax charged under Case I of Schedule D on underwriting members of Lloyd’s in accordance with section 450 of that Act. The amendments to Schedule 19A take account of changes in the rules and practices of Lloyd’s which assign different roles to managing agents (acting on behalf of syndicates) and members' agents (acting on behalf of individual underwriters). Regulation 1 provides for citation, commencement and effect and regulation 2 contains definitions. Regulation 3 amends existing provisions of Schedule 19A. Regulations 4 and 5 insert new paragraphs into Schedule 19A. These new paragraphs provide for managing agents to claim repayment of tax deducted from syndicate investment income and to distribute those tax repayments to members' agents; for members' agents to make returns of member’s profits and losses; for members' agents to make payments of tax on the member’s profit on account of the member’s liability to tax; and for assessments to be made on the members' agent if an inspector considers that the member’s profit may have been understated. Authority for the retrospective effect of these Regulations is given by section 451(1A) of the Income and Corporation Taxes Act 1988.

Read the full note and every offence in this instrument

Other offences in the same instrument

How this was identified as an offence

Everything above rests on the judgement that this provision creates a criminal offence, rather than mentioning one. That judgement is made by rule, from the words of the provision, and this is the rule that made it — with a confidence of 0.68.

Basis
the provision states a penalty in older drafting
Confidence
0.68 of 1.00

A provision that states a penalty for an offence created elsewhere can read very like one that creates an offence, and the rules can mistake the one for the other. If the text quoted above sets a penalty for something made an offence by another provision, treat the classification on this page with that in mind, and read the instrument.

Check the source