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Finance Act 1993
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Changes over time for: Section 121
Version Superseded: 11/05/2001
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- 27/07/1993- Amendment
- 09/03/1995
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121 Repayments and payments to friendly societies.U.K.
(1)The Treasury may by regulations provide, in relation to accounting periods beginning on or after 1st January 1994, for Schedule 19AB of the Taxes Act 1988 (payments on account of exempt pension business) to have effect, with such modifications and exceptions as may be specified in the regulations, in relation to any business to which this section applies as it has effect in relation to the pension business of an insurance company.
(2)This section applies to any business of a friendly society the profits arising from which are exempt from income tax and corporation tax under section 460(1), 461(1) or 461B(1) of the Taxes Act 1988 (life or endowment and other business), not being a business carried on by a friendly society all of whose profits are so exempt.
(3)Regulations under this section may make different provision for different cases.
(4)This section shall be without prejudice to section 463(1) of the Taxes Act 1988 (application of the Corporation Tax Acts to life or endowment business carried on by friendly societies).
Modifications etc. (not altering text)
C1S. 121 modified (31.7.1997) by 1997 c. 58, s. 23, Sch. 3 para. 12 (with s. 3(3))
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