The Friendly Societies (Taxation of Transfers of Business) (Amendment) Regulations 1997
1Citation and commencement
2Interpretation
3Amendments to the principal Regulations
4After regulation 4 there shall be inserted— (1) In the case of— (a) the transfer of the...

1997 No. 472

INCOME TAX

The Friendly Societies (Taxation of Transfers of Business) (Amendment) Regulations 1997

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred on them by section 463(2) and (4) of the Income and Corporation Taxes Act 19881, hereby make the following Regulations: