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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 36
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Modifications of section 211ZA of the 1992 Act
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36.—(1) In the case of a friendly society, section 211ZA of the Taxation of Chargeable Gains Act 1992(1) shall be modified as follows.
(2) In subsection (7), before “basic life assurance and general annuity business” insert “taxable”.
(3) In subsection (10), before “basic life assurance and general annuity business” insert “taxable”.
(1)
Section 211ZA was inserted by paragraph 21 of Schedule 33 to the Finance Act 2003.
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