The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997

Modification of section 214(1) of the 1992 Act

48.—(1) Paragraph (2) prescribes a modification of section 214(1) of the 1992 Act so far as it applies to the life or endowment business carried on by friendly societies.

(2) In paragraph (c) before the words “basic life assurance” there shall be inserted the word “taxable”.