HM Revenue and Customs have written to Lloyd's Tax Department setting out proposals to amend the s107 legislation. A copy of this letter is attached and if you would like to comment on the proposals, please contact David Clissitt (david.clissitt@lloyds.com) or Juliet Phillips (juliet.phillips@lloyds.com) by Friday 3 February 2006.HM Revenue and Customs letter dated 25 January, 2006 (208Kb, pdf)