5.—(1) Paragraph 87 (friendly societies with non-annual actuarial investigations) of Schedule 18 (company tax returns, assessments and related matters) to the Finance Act 1998(1) is amended as follows.
(2) In sub-paragraph (1), for “Prudential Sourcebook (Friendly Societies)” substitute “IPRU (FSOC)”.
(3) In sub-paragraph (3)(a), for “Prudential Sourcebook (Friendly Societies)” substitute “IPRU (FSOC)”.
(4) For sub-paragraph (4) substitute—
“(4) In this paragraph, “IPRU (FSOC)” means the Interim Prudential Sourcebook for Friendly Societies made by the Prudential Regulation Authority under the Financial Services and Markets Act 2000.”.
1998 c.36; paragraph 87 was amended by S.I. 2001/3629.