The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1993 No. 3111

Amendments to the principal Regulations

12.  In regulation 18, in paragraph (1)—

(a) for the words “registered friendly societies” in the first place where they appear there shall be substituted the words “friendly societies other than incorporated societies”;

(b) for the words “registered friendly societies” in the second place where they appear there shall be substituted the words “incorporated friendly societies and by friendly societies”.