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The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
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- UK Statutory Instruments
- 2007 No. 2134
- Regulation 27
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Insertion of regulation 34A
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27. Before regulation 35 (modifications of section 210B of the 1992 Act) insert—
“Modification of section 210A of the 1992 Act
34A.—(1) In the case of a friendly society, section 210A of the Taxation of Chargeable Gains Act 1992(1) shall be modified as follows.
(2) In subsection (13), in the definitions of “BLAGAB allowable losses” and “BLAGAB chargeable gains”, before “basic life assurance” insert “taxable”.”
(1)
1992 c. 12; section 210A was inserted by paragraph 14(1) of Schedule 33 to the Finance Act 2003 and relevantly amended by paragraph 9(3) of Schedule 7 to the Finance Act 2004.
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