http://www.legislation.gov.uk/uksi/1997/474/contents/made

The Friendly Societies (Provisional Repayments for Exempt Business) (Amendment) Regulations 1997

Income tax

Friendly societies

Corporation tax

Tax

Business practice and regulation

King's Printer of Acts of Parliament

2016-05-23

INCOME TAX

Schedule 19AB to the Income and Corporation Taxes Act 1988 (c. 1) (“Schedule 19AB” and “the Taxes Act” respectively) applies to an insurance company carrying on pension business; and makes provision for payments on account of tax borne by deduction and tax credits in respect of distributions received (“provisional repayments”). Schedule 19AB also makes provision determining how the amounts of provisional repayments are to be calculated.