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The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1993
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- UK Statutory Instruments
- 1993 No. 3111
- Regulation 10
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Amendments to the principal Regulations
10. For regulation 16 and the heading immediately preceding it there shall be substituted—
“16.—(1) Paragraph (2) prescribes a modification of subsection (2) of section 440A of the Taxes Act(1) so far as it applies to the life or endowment business carried on by non-directive societies, other than those to which subsection (3) of section 37 of the Friendly Societies Act 1992 applies, and which, by virtue of subsection (8) of that section, are authorised to carry on long term business.
(2) Paragraph (d) shall be omitted.”.
(1)
Section 440A was inserted by paragraph 8 of Schedule 6 to the Finance Act 1990, and subsection (2) was amended by paragraphs 6(2) and 18 of Schedule 7 to the Finance Act 1991 with respect to accounting periods beginning on or after 1st January 1992.
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