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The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 822
- Regulation 36
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Amendments to the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
36.—(1) After regulation 43 insert—
“43A.—(1) In the case of a friendly society, section 210B of the Taxation of Chargeable Gains Act 1992 shall be modified as follows.
(2) In subsection (7)(a), the word “taxable” shall be inserted before the words “BLAGAB internal linked fund”.
(3) In subsection (8), for the definition of “BLAGAB internal linked fund” there shall be substituted—
““taxable BLAGAB internal linked fund” means an internal linked fund all the assets appropriated to which are linked solely to taxable basic life assurance and general annuity business,”.”(1).
(2) This regulation has effect in accordance with sub-paragraphs (2) and (3) of paragraph 15 of Schedule 33 to the Finance Act 2003.
(1)
Section 210B was inserted by section 170 of, and paragraph 15 of Schedule 33 to, the Finance Act 2003.
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