PART XII SPECIAL CLASSES OF COMPANIES AND BUSINESSES
CHAPTER II FRIENDLY SOCIETIES, TRADE UNIONS AND EMPLOYERS’ ASSOCIATIONS
Unregistered friendly societies
459 Exemption from tax.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Registered friendly societies
460 Exemption from tax in respect of life or endowment business.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
461 Taxation in respect of other business.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4461A Taxation in respect of other business: incorporated friendly societies qualifying for exemption.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6461B Taxation in respect of other business: incorporated friendly societies etc.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8461C Taxation in respect of other business: withdrawal of “qualifying” status from incorporated friendly society.
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
461DF21Transfers of other business
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
462 Conditions for tax exempt business.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12462A Election as to tax exempt business.
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
463F14Long-term business: application of the Corporation Tax Acts.
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
464 Maximum benefits payable to members.
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
465 Old societies.
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18465A Assets of branch of registered friendly society to be treated as assets of society after incorporation.
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
466 Interpretation of Chapter II.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Trade unions and employers’ associations
467 Exemption for trade unions and employers’ associations.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .