http://www.legislation.gov.uk/uksi/1992/1655/regulation/22/made
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
Friendly societies
Corporation tax
Life insurance
Currencies and exchange rates
Business practice and regulation
King's Printer of Acts of Parliament
2016-04-26
INCOME TAX
Section 463(1) of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) (as renumbered by section 50(1) of the Finance Act 1990) provides that the Corporation Tax Acts shall 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 such modifications and exceptions as may be prescribed by the regulations. Section 463(4) of the Taxes Act (added by section 50(2) of the Finance Act 1990) provides for regulations under section 463 to make different provision for different cases.
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
reg. 8(1)
(1A)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1993
reg. 7
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
reg. 3A-3L
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1995
reg. 4
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
reg. 8(1A)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1995
reg. 5
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
reg. 10A-10C
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1995
reg. 6
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
reg. 18A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1995
reg. 8
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
reg. 19A
19B
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1995
reg. 9
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
reg. 20A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1995
reg. 10
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
reg. 21A-21C
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1995
reg. 12
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
Regulations
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 54(a)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
reg. 4A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1997
reg. 5
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
reg. 18(1A)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1997
reg. 7
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
reg. 18AA
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1997
reg. 8
reg. 1
Revocation22
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1989 are hereby revoked, and are hereby deemed never to have had effect.