The Friendly Societies (Taxation of Transfers of Business) Regulations 1995
1Citation, commencement and effect
2Interpretation
3Transfer of long term business of an insurance company to a friendly society
4Modifications of the Corporation Tax Acts in certain cases
5Modifications of section 440 of the Taxes Act in certain cases
1995 No. 171
INCOME TAX

The Friendly Societies (Taxation of Transfers of Business) Regulations 1995

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 463(2), (3) and (4) of the Income and Corporation Taxes Act 19881, hereby make the following Regulations: