Citation, commencement and effect1
1
These Regulations may be cited as the Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1993 and shall come into force on31st December 1993.
2
These Regulations shall have effect with respect to accounting periods of incorporated friendly societies beginning on or after 19th February 1993.
3
Subject to paragraph (2) above, these Regulations shall have effect with respect to accounting periods of friendly societies beginning on or after 1st January 1994.