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The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 473
- Regulation 44
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Modification of section 211(1) of the 1992 Act
44.—(1) Paragraph (2) prescribes a modification of section 211(1) of the 1992 Act(1) in relation to specified transactions taking place on or after 1st January 1995.
(2) The words from “in accordance with” to the end shall be omitted.
(1)
Section 211(1) was amended by paragraph 1(1) and (2)(d) of Schedule 9 to the Finance Act 1995.
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