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The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 3975
- Regulation 8
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Amendment of the principal Regulations
8. After regulation 53B(1) insert—
“Modification of section 256 of the Capital Allowances Act 2001
53C.—(1) Paragraphs (2) and (3) prescribe modifications of section 256 of the Capital Allowances Act 2001(2) so far as it applies to the life or endowment business carried on by friendly societies for chargeable periods ending on or after 1st April 2001.
(2) In subsection (1)(a) before the words “basic life assurance and general assurance business” there shall be inserted the word “taxable”.
(3) In subsection (2)(a) before the words “basic life assurance and general assurance business” there shall be inserted the word “taxable”.
Modification of section 560 of the Capital Allowances Act 2001
53D.—(1) Paragraph (2) prescribes a modification of section 560 of the Capital Allowances Act 2001 in respect of specified transactions occurring during chargeable periods ending on or after 1st April 2001.
(2) In subsection (1) omit paragraph (b)(3).”.
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