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The Friendly Societies (Modifications of the Tax Acts) Regulations 2012
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- UK Statutory Instruments
- 2012 No. 3008
- Regulation 4
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Friendly societies subject to the same basic rules as mutual insurers
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4. Section 255 of CAA 2001 (apportionment of allowances and charges)(1) applies as if for subsection (1) there were substituted—
“(1) This section applies if the long-term business of the company consists of two or more of—
(a)basic life assurance and general annuity business,
(b)non-BLAGAB long-term business, or
(c)tax exempt business.
(1A) In subsection (1)(c) “tax exempt business” has the same meaning as in section 57A of FA 2012 (section 57: meaning of “tax exempt business”).”.
(1)
2001 c. 2. Section 255 has been substituted by paragraph 98 of Schedule 16 to the Finance Act 2012.
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