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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 49
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Modifications of section 214A of the 1992 Act
49.—(1) Paragraphs (2) and (3) prescribe modifications of section 214A of the 1992 Act(1) so far as it applies to the life or endowment business carried on by friendly societies.
(2) In subsection (4), before the words “basic life assurance”, wherever occurring, there shall be inserted the word “taxable”.
(3) In subsection (11)—
(a)before the words “basic life assurance” there shall be inserted the word “taxable”; and
(b)in paragraph (a), after the words “pension business” there shall be inserted the words “, tax exempt basic life assurance and general annuity business”.
(1)
Section 214A was inserted by section 91(5) of the Finance Act 1993 and amended by paragraph 9(3) of Schedule 8, and paragraphs 1(1), (2)(d) and 5 of Schedule 9, to the Finance Act 1995.
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