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The Friendly Societies (Taxation of Transfers of Business) Regulations 1995
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- UK Statutory Instruments
- 1995 No. 171
- Regulation 1
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1. These Regulations may be cited as the Friendly Societies (Taxation of Transfers of Business) Regulations 1995 and shall come into force on 17th February 1995, but except as otherwise provided shall have effect in relation to transfers, amalgamations and conversions taking place on or after 1st January 1990.
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