http://www.legislation.gov.uk/id/uksi/2005/2005

Citation, commencement and effect1

1

These Regulations may be cited as the Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2005 and shall come into force on 11^th August 2005.

2

These Regulations shall have effect in relation to accounting periods beginning on or after 1^st January 2004 and ending on or before 31^st December 2004.