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

Amendments to the principal Regulations

4.  In both—

(a)regulation 6(3)(1) in the definition of “liabilities”, and

(b)regulation 6(6) in the definition of “value”,

treated respectively as substituted in section 431(2) of the Taxes Act, for “Friendly Societies Commission” (wherever those words appear) substitute “Financial Services Authority”.

(1)

Regulation 6(3) was amended by Article 156 of S.I. 2001/3629.