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The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1997

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Amendments to the principal Regulations

4.  In regulation 4(1)(1) there shall be added at the end “which are not incorporated friendly societies for accounting periods beginning on and after 1st January 1990 and ending before 28th April 1993”.

(1)

Regulation 4 was amended by S.I. 1993/3111 regulation 5.

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