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The Capital Allowances (Structures and Buildings Allowances) Regulations 2019
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 No. 1087
Amendment to the Friendly Societies (Modifications of the Tax Acts) Regulations 2012
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11. In the Friendly Societies (Modifications of the Tax Acts) Regulations 2012(1), after regulation 4 insert—
“4A. Section 270HG of CAA 2001 (structures and buildings allowances: apportionment of allowances) applies as if for subsection (1) there were substituted—
“(1) This section applies if the long-term business of the company consists of two or more of—
(a)basic life assurance and general annuity business,
(b)non-BLAGAB long-term business, or
(c)tax exempt business.
(1A) In subsection (1)(c) “tax exempt business” has the same meaning as in section 57A of FA 2012(2) (section 57: meaning of “tax exempt business”).”.”.
(1)
(2)
Section 57A is treated by regulation 6 of S.I. 2012/3008 as inserted in the Finance Act 2012.
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