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5.—(1) This regulation prescribes modifications of sections 82 and 83 of the Finance Act 1989(1) so far as applied to the life or endowment business carried on by registered friendly societies.
(2) In section 82(1)(b) of that Act for the words “Insurance Companies Act 1982” there shall be substituted the words “Friendly Societies Act 1974(2) or the Friendly Societies Act (Northern Ireland) 1970(3)”.
(3) In section 83 of that Act subsection (2) shall be omitted.
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