The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
1Citation, commencement and effect
2Amendments to the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
3In regulation 2— (1) Omit the definitions of “directive society”,...
4After regulation 2 insert— (2A) In the Corporation Tax Acts,...
5Omit regulations 3 and 4.
6(1) In paragraph (2) of regulation 6—
7After regulation 7 insert— (7A) In the case of a...
8In regulation 9— (a) in paragraph (1), for “non-directive societies”...
9In regulation 13— (a) for paragraph (1) substitute—
10For regulation 14 substitute— (1) Section 432E of the Taxes Act shall apply to...
11Omit regulation 15.
12In regulation 19(1), for “non-directive societies” substitute “non annual return...
13In regulation 19A(1), for “non-directive societies” substitute “non annual return...
14In regulation 20(1), for “non-directive societies” substitute “non annual return...
15In regulation 20A(1), for “non-directive societies” substitute “non annual return...
16(1) Omit regulation 21A(4). (2) This regulation has effect for...
17Omit regulation 21B.
18In regulation 22, for paragraphs (1) and (2) substitute—
19Omit regulation 23.
20(1) Omit regulation 25. (2) Section 440(1) of the Income...
21Omit regulation 27.
22In regulation 28(1), for “non-directive societies” substitute “non annual return...
23Omit regulation 30.
24(1) In regulation 30B— (a) in paragraph (2), for “(3),...
25In regulation 30C, after paragraph (1) insert—
26In regulation 30D(1), for “non-directive societies” substitute “non annual return...
27For regulation 32 substitute— (32) Where section 82(1)(b) of the...
28After regulation 32 insert— (1) In the case of a friendly society, section 82B...
29In regulation 33— (a) in paragraph (1), for “directive societies”...
30Omit regulations 34 and 35.
31In regulation 36(1), for “directive societies” substitute “annual return societies”....
32In regulation 37(1), for “non-directive societies” substitute “non annual return...
33(1) After regulation 39 insert— (39A) In the case of...
34Omit regulation 40.
35After regulation 40 insert— (1) In the case of a friendly society, section 89(1B)...
36(1) After regulation 43 insert— (1) In the case of a friendly society, section 210B...
37Omit regulation 44.
38(1) After regulation 44 insert— (1) In the case of a friendly society, section 211ZA...
39In regulation 45— (a) in paragraph (1), omit from “;...
40Omit regulations 47, 49, 50, 50A, 50B, 51, 52, 53D,...

2004 No. 822

INCOME TAX

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred upon them by section 463 of the Income and Corporation Taxes Act 19881 hereby make the following Regulations: