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The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 2005
- Regulation 5
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Amendments to the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
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5. In regulation 6(1)—
(a)in paragraph (1), add at the end “to which Chapter 5 of the Prudential Sourcebook (Friendly Societies) applies and, in the case of paragraph (4), by friendly societies”;
(b)in paragraph (2)—
(i)in both of the definitions of “annual return society” and “non annual return society” treated as inserted in section 431 of the Income and Corporation Taxes Act 1988, add at the end “or Rule 9.4 of the Prudential Sourcebook (Insurers)”;
(ii)add at the appropriate place the following definition—
““The Prudential Sourcebook (Insurers)” means the Interim Prudential Sourcebook for Insurers made by the Financial Services Authority under the Financial Services and Markets Act 2000;”.
(1)
Regulation 6 was relevantly amended by S.I. 2004/822.
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