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The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 2014
- Regulation 3
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3. In the Corporation Tax Acts, in their application to a friendly society—
“insurance business transfer scheme” means a scheme which effects—
(a)
the transfer of the whole or part of the business of a friendly society to another friendly society;
(b)
the amalgamation of two or more friendly societies;
(c)
the transfer of the whole or part of the business of a friendly society to a company which is not a friendly society;
(d)
the conversion of a friendly society into a company which is not a friendly society; or
(e)
the transfer of the whole or part of the long-term business of an insurance company to a friendly society.
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