Search Legislation

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment No. 2) Regulations 1997

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.

Amendments to the principal Regulations

5.  After regulation 53 there shall be inserted the following regulation—

Modification of paragraph 18 of Schedule 12 to the Finance Act 1997

53A.(1) Paragraph (2) prescribes a modification of paragraph 18 of Schedule 12 to the Finance Act 1997(1).

(2) For the words from “which” to the end there shall be substituted the words “made up for the purposes of an investigation into the financial condition of a friendly society under section 46 or 47 of the Friendly Societies Act 1992(2)”.

(3) This regulation shall have effect in relation to periods for which accounts of friendly societies are made up ending on or after 26th November 1996.

(2)

1992 c. 40. Section 46 was amended by S.I. 1196/1188.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once