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The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
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- 2008 No. 1937
- Regulation 13
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Amendment of regulation 43A (modifications of section 255 of the Capital Allowances Act 2001)
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13.—(1) Regulation 43A (modifications of section 255 of the Capital Allowances Act 2001)(1) is amended as follows.
(2) In paragraph (1) for “life or endowment” substitute “long-term”.
(3) For paragraph (2) substitute—
“(2) In subsection (1)—
(a)for “basic life assurance and general annuity business” substitute “taxable basic life assurance and general annuity business, tax exempt basic life assurance and general annuity business”, and
(b)for “and PHI business” substitute “, taxable PHI business and tax exempt PHI business”.”.
(1)
Regulation 43A was inserted by regulation 33 of S.I 2007/2134.
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