http://www.legislation.gov.uk/uksi/1997/473/regulation/37/made
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
Friendly societies
Income tax
Corporation tax
Life insurance
Business practice and regulation
King's Printer of Acts of Parliament
2019-04-10
INCOME TAX
These Regulations re-enact the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992 (S.I. 1992/1655, amended by S.I. 1993/3111, 1995/1916 and 1997/471) (“the 1992 Regulations”) for accounting periods beginning on or after 1st January 1995; they also re-enact the Friendly Societies (Taxation of Transfers of Business) Regulations 1995 (S.I. 1995/171, amended by S.I. 1997/472) (“the 1995 Regulations”) in relation to transfers of the whole or part of a friendly society’s business and to amalgamations and conversions of friendly societies taking place on or after 1st January 1995.
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 5A
The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004
Sch.
para. 75
art. 1(2)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 2A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 4
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 6(4A)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 6(3)
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 7A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 7
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 19A(1)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 13
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 20A(1)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 15
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 21A(4)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 16
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 21B
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 17
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 30B(2)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 24(1)(a)
(2)
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 30B(4A)-(4C)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 24(1)(b)
(2)
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 30C(1A)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 25
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 30D(1)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 26
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 32A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 28
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 37(1)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 32
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 39A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 33
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 40A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 35
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 43A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 36(1)
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 44A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 38
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 50A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 40
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 50B
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 40
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53D
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 40
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53E
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 40
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53F
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 40
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53G
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 40
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53J
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
reg. 40
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 4(2)
(3)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 154(4)
art. 1(2)(b)
Friendly Societies (Mod of the Corporation Tax Acts) Regs
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
art. 5(6)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 155
art. 1(2)(b)
Friendly Societies (Mod of the Corporation Tax Acts) Regs
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 35(2)
(3)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 160(3)
art. 1(2)(b)
Friendly Societies (Mod of the Corporation Tax Acts) Regs
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 44(2)
(3)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 161(4)
art. 1(2)(b)
Friendly Societies (Mod of the Corporation Tax Acts) Regs
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 52(4)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 163(4)
art. 1(2)(b)
Friendly Societies (Mod of the Corporation Tax Acts) Regs
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53A(2)
(3)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 164(1)
art. 1(2)(b)
Friendly Societies (Mod of the Corporation Tax Acts) Regs
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 21A
21B
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2001
reg. 6
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53C
53D
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2001
reg. 8
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
Regulations
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
Sch.
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 4A(1)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2005
reg. 4
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 32A(1)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2005
reg. 7
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53A(1)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2005
reg. 9
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 4A(2)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003
reg. 3
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 21B(1)(a)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003
reg. 7(a)
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 21B(2)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003
reg. 7(b)
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 50A
50B
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003
reg. 9
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53E-53J
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003
reg. 10(1)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 13A
13B
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1999
reg. 3
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 30B
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1999
reg. 4
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53ZA
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1999
reg. 6
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53B
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1999
reg. 7
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 30A
The Individual Savings Account (Amendment) Regulations 1998
reg. 13
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 19A
The Individual Savings Account (Insurance Companies) Regulations 1998
reg. 25(3)
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 20A
The Individual Savings Account (Insurance Companies) Regulations 1998
reg. 25(4)
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 4A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2000
reg. 3
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 30AA
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2000
reg. 5
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 30C
30D
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2000
reg. 6
reg. 1
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment No. 2) Regulations 1997
reg. 5
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
reg. 53A(4)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2002
art. 6
art. 1
Modifications of section 83A of the Finance Act 198937
1
Paragraphs (2) and (3) prescribe modifications of Section 83A of the Finance Act 1989 so far as it applies to the life or endowment business carried on by non-directive societies.
2
For subsection (2) there shall be substituted—
2
The account recognised for the purposes of those sections is the income and expenditure account prepared in accordance with the requirements of the Friendly Societies (Accounts and Related Provisions) Regulations 199439.
3
Subsections (3) to (5) shall be omitted.