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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
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Modifications of section 432A of the Income and Corporation Taxes Act 1988
157.—(1) Amend regulation 9 (modifications of section 432A of the Taxes Act) as follows.
(2) In paragraph (2) in the inserted subsection (1B) in paragraph (a) for “section 46(5) of the Friendly Societies Act 1992” substitute “rule 5.1(3) of the Prudential Sourcebook (Friendly Societies)”.
(3) In paragraph (3) in the inserted subsection (1E)—
(a)for the words from “Friendly Societies Commission” to “1992” substitute “Financial Services Authority, by giving a direction under section 148 of the Financial Services and Markets Act 2000”;
(b)for “subsection (2) of that section” substitute “rule 5.2 of the Prudential Sourcebook (Friendly Societies)”.
(4) This Article has effect in relation to periods of account ending on or after 1st December 2001.
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