http://www.legislation.gov.uk/uksi/1989/2417/contents/made
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1989
Friendly societies
Corporation tax
Tax
King's Printer of Acts of Parliament
2013-07-09
TAXES
Section 463 of the Taxes Act 1988 provides that the Corporation Tax Acts are to apply to the non-tax exempt life or endowment business carried on by registered friendly societies in the same way as they apply to mutual life assurance business carried on by insurance companies but gives the Treasury power to provide by regulations that those Acts as so applied are to have effect subject to modifications and exceptions prescribed in the Regulations.
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1989
Instrument
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992