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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 35
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Modifications of section 210B of the 1992 Act
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35.—(1) In the case of a friendly society, section 210B of the Taxation of Chargeable Gains Act 1992(1) shall be modified as follows.
(2) In subsection (7)(a), before “BLAGAB internal linked fund” insert “taxable”.
(3) In subsection (8), for the definition of “BLAGAB internal linked fund” substitute—
““taxable BLAGAB internal linked fund” means an internal linked fund all the assets appropriated to which are linked solely to taxable basic life assurance and general annuity business,”.
(1)
1992 c. 12; section 210B was inserted by paragraph 15(1) of Schedule 33 to the Finance Act 2003.
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