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The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment No. 2) Regulations 1997
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Statutory Instruments
1997 No. 2877
INCOME TAX
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment No. 2) Regulations 1997
Made
5th December 1997
Laid before the House of Commons
5th December 1997
Coming into force
31st December 1997
The Treasury, in exercise of the powers conferred on them by section 463(1) and (4) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1; section 463 was amended by section 50 of the Finance Act 1990 (c. 29), paragraph 10 of Schedule 9 to the Finance (No. 2) Act 1992 (c. 48) and, in relation to accounting periods ending on or after 1st September 1996, by section 171(5) of the Finance Act 1996 (c. 8).
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