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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 32
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Modification of section 88(3A) of the Finance Act 1989
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32. In the case of a friendly society, section 88(3A)(a) and (ab) of the Finance Act 1989(1) shall be modified by inserting “taxable” before “basic life assurance and general annuity business”.
(1)
Subsection (3A) was inserted by paragraph 6(1) of Schedule 33 to the Finance Act 2003 (c. 14) and amended by paragraph 9(2) of Schedule 7 to the Finance Act 2004 and paragraph 16 of Schedule 9 to the Finance (No. 2) Act 2005.
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