PART XII SPECIAL CLASSES OF COMPANIES AND BUSINESSES
CHAPTER II FRIENDLY SOCIETIES, TRADE UNIONS AND EMPLOYERS’ ASSOCIATIONS
Registered friendly societies
460 Exemption from tax in respect of life or endowment business.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
461 Taxation in respect of other business.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3461A Taxation in respect of other business: incorporated friendly societies qualifying for exemption.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5461B Taxation in respect of other business: incorporated friendly societies etc.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7461C Taxation in respect of other business: withdrawal of “qualifying” status from incorporated friendly society.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
461DF20Transfers of other business
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
462 Conditions for tax exempt business.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11462A Election as to tax exempt business.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
463F13Long-term business: application of the Corporation Tax Acts.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
464 Maximum benefits payable to members.
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
465 Old societies.
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17465A Assets of branch of registered friendly society to be treated as assets of society after incorporation.
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
466 Interpretation of Chapter II.
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .