http://www.legislation.gov.uk/uksi/2024/555/signature/made
The Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 2024
en
King's Printer of Acts of Parliament
2024-04-24
CORPORATION TAX
These Regulations amend the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (“the principal Regulations”) which make provision for and in connection with the tax consequences of a transfer of the business or engagements of a mutual society. The amendments made by these Regulations apply the provisions of the Corporation Tax Act 2010 in relation to carried forward trading losses on a transfer of business between building societies.
Amanda MillingJoy MorrisseyTwo of the Lords Commissioners of His Majesty’s Treasury