The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003

Statutory Instruments

2003 No. 23

INCOME TAX

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003

Made

9th January 2003

Laid before the House of Commons

9th January 2003

Coming into force

30th January 2003

The Treasury, in exercise of the powers conferred upon them by section 463 of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1; section 463 was amended by section 50 of the Finance Act 1990 (c. 29), paragraph 10 of Schedule 9 to the Finance (No. 2) Act 1992 (c. 48), section 171 of the Finance Act 1996 (c. 8) and Articles 13 and 52(2)(i) of S.I. 2001/3629.