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The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003

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Amendments to the principal Regulations

3.  In regulation 4A(2)(1), in the words treated as substituted in section 43F(1) of the Taxes Act, for “section 46 or 47 of the Friendly Societies Act 1992” substitute “rule 5.1 or 5.2 of the Prudential Sourcebook (Friendly Societies)”.

(1)

Regulation 4A was inserted by regulation 3 of S.I. 2000/2710; section 43F was inserted by section 110 of the Finance Act 2000 (c. 17).

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