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The Friendly Societies (Provisional Repayments for Exempt Business) (Amendment) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 474
- Regulation 2
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Interpretation
2. In these Regulations unless the context otherwise requires “the principal Regulations” means the Friendly Societies (Provisional Repayments for Exempt Business) Regulations 1993(1) and “regulation” means a regulation of the principal Regulations.
(1)
S.I. 1993/3112. In relation to cases where payments of interest on relevant gilt-edged securities are made without deduction of tax to friendly societies carrying on exempt business, the principal Regulations have effect with the modifications specified in regulations 5 to 9 of S.I. 1996/21, amended by S.I. 1997/475.
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