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51.—(1) Paragraphs (2) and (3) prescribe modifications of paragraph 1 of Schedule 18 to the Finance Act 1994(1) so far as it applies to the life or endowment business carried on by friendly societies for accounting periods beginning on or after 23rd March 1995 and ending before 1st April 1996.
(2) In sub-paragraph (7), after the words “for the period are referable to” there shall be inserted the word “taxable”.
(3) In sub-paragraph (7)(c), in the substituted section 131(3) of the Finance Act 1993(2), after the words “period which is referable to” there shall be inserted the word “taxable”.
1994 c. 9; paragraph 1 of Schedule 18 was substituted by paragraph 79 of Schedule 14 to the Finance Act 1996.
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