2.Amendments to the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
3.In regulation 2— (1) Omit the definitions of “directive society”,...
4.After regulation 2 insert— (2A) In the Corporation Tax Acts,...
8.In regulation 9— (a) in paragraph (1), for “non-directive societies”...
10.For regulation 14 substitute— (1) Section 432E of the Taxes Act shall apply to...
12.In regulation 19(1), for “non-directive societies” substitute “non annual return...
13.In regulation 19A(1), for “non-directive societies” substitute “non annual return...
14.In regulation 20(1), for “non-directive societies” substitute “non annual return...
15.In regulation 20A(1), for “non-directive societies” substitute “non annual return...
16.(1) Omit regulation 21A(4). (2) This regulation has effect for...
20.(1) Omit regulation 25. (2) Section 440(1) of the Income...
22.In regulation 28(1), for “non-directive societies” substitute “non annual return...
24.(1) In regulation 30B— (a) in paragraph (2), for “(3),...
26.In regulation 30D(1), for “non-directive societies” substitute “non annual return...
27.For regulation 32 substitute— (32) Where section 82(1)(b) of the...
28.After regulation 32 insert— (1) In the case of a friendly society, section 82B...
29.In regulation 33— (a) in paragraph (1), for “directive societies”...
31.In regulation 36(1), for “directive societies” substitute “annual return societies”....
32.In regulation 37(1), for “non-directive societies” substitute “non annual return...
35.After regulation 40 insert— (1) In the case of a friendly society, section 89(1B)...
36.(1) After regulation 43 insert— (1) In the case of a friendly society, section 210B...
38.(1) After regulation 44 insert— (1) In the case of a friendly society, section 211ZA...