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The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1995
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- UK Statutory Instruments
- 1995 No. 1916
- Regulation 5
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Amendments to the principal Regulations
5.—(1) In regulation 8(1A)(1), for the words “subsection (8)” there shall be substituted the words “subsection (1A) or (7A)”(2).
(2) Paragraph (1) shall have effect for accounting periods of friendly societies beginning on or after 1st January 1994.
(1)
Paragraph (1A) of regulation 8 was substituted by regulation 7 of S.I. 1993/3111.
(2)
Subsection (1A) of section 37 of the Friendly Societies Act 1992 (c. 40) was inserted, and subsection (7A) was substituted, by regulation 3 of S.I. 1993/2519.
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