- Latest available (Revised)
- Original (As made)
The Friendly Societies (Modifications of the Tax Acts) Regulations 2012
You are here:
- UK Statutory Instruments
- 2012 No. 3008
- Table of contents
What Version
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
2.Friendly societies subject to the same basic rules as mutual insurers
4.Section 255 of CAA 2001 (apportionment of allowances and charges)...
7.Section 63 of FA 2012 (meaning of “long-term business” and...
8.Section 66 of FA 2012 (separate businesses for BLAGAB and...
9.Section 67 (exemption where BLAGAB small part of long-term business)...
10.Section 97 of FA 2012 (application of Chapter) applies as...
11.Section 98 of FA 2012 (commercial allocation) applies as if...
12.Section 114 of FA 2012 (application of Chapter) applies as...
13.In section 115 of FA 2012 (commercial allocation of accounting...
14.Section 172 of FA 2012 (minor definitions) applies as if...
15.Section 174 of FA 2012 (index of defined terms) applies...
Options/Help
Print Options
PrintTable of Contents
PrintThe Whole Instrument
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
The data on this page is available in the alternative data formats listed:
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.