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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- PART 3
- Miscellaneous
- Section 171
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171Exemption for unregistered friendly societiesU.K.
This section has no associated Explanatory Notes
(1)A friendly society which is neither a registered friendly society nor an incorporated friendly society is not liable to pay corporation tax (whether on income or chargeable gains) on its profits if its income does not exceed £160 a year.
(2)The exemption applies only if the society makes a claim.
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