Statutory Instruments

2001 No. 3975

INCOME TAX

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2001

Made

11th December 2001

Laid before the House of Commons

11th December 2001

Coming into force

1st January 2002

The Treasury, in exercise of the powers conferred upon them by section 463 of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1 Section 463 has been amended by section 50 of the Finance Act 1990 (c. 29), paragraphs 1 and 10 of Schedule 9 to the Finance (No. 2) Act 1992 (c. 48) and section 171(5) and (6) of the Finance Act 1996 (c. 8).