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The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 1655
- Regulation 11
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Modifications of section 440(4) of the Taxes Act
11.—(1) Paragraph (2) prescribes a modification of subsection (4) of section 440 of the Taxes Act(1) so far as it applies to the life or endowment business carried on by registered friendly societies for accounting periods beginning before 1st January 1992.
(2) For paragraph (a) there shall be substituted—
“(a)assets linked solely to taxable basic life assurance business;
(aa)assets linked solely to tax exempt basic life assurance business;”.
(1)
Section 440 was inserted by paragraph 8 of Schedule 6 to the Finance Act 1990 and subsection (4) was amended by paragraphs 6(1) and 18 of Schedule 7 to the Finance Act 1991 with respect to accounting periods beginning on or after 1st January 1992.
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