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The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1996
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- UK Statutory Instruments
- 1996 No. 21
- Regulation 9
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Modifications of the Friendly Societies Regulations
9.—(1) Paragraphs (2) to (4) below specify modifications of regulation 7.
(2) In paragraph (2), in sub-paragraph (b), after the words “the company” there shall be inserted the words “(wherever occurring)”.
(3) After paragraph (2) there shall be inserted the following paragraph—
“(2A) In sub-paragraph (1A)—
(a)for the words “the company” there shall be substituted the words “the society”;
(b)for the words “pension business” there shall be substituted the words “tax exempt business”;
(c)at the end there shall be added “; and in this sub-paragraph “tax exempt business” has the same meaning as it has in paragraph 1A above”..”
(4) In paragraph (5), for the words “the company”(wherever occurring) there shall be substituted the words “the society”.
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