11 Amendment to the Friendly Societies (Modifications of the Tax Acts) Regulations 2012
In the Friendly Societies (Modifications of the Tax Acts) Regulations 2012, 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 (section 57: meaning of “tax exempt business”).
Section 57A is treated by regulation 6 of S.I. 2012/3008 as inserted in the Finance Act 2012.”

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S.I. 2012/3008.