Citation, commencement and effect

1.—(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.