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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 38
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Amendments to the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
38.—(1) After regulation 44 insert—
“44A.—(1) In the case of a friendly society, section 211ZA of the Taxation of Chargeable Gains Act 1992 shall be modified as follows.
(2) In subsection (7), the word “taxable” shall be inserted before the words “basic life assurance and general annuity business”.
(3) In subsection (10), the word “taxable” shall be inserted before the words “basic life assurance and general annuity business”.”(1).
(2) This regulation has effect in relation to insurance business transfer schemes taking place on or after 1st January 2003.
(1)
Section 211ZA was inserted by section 170 of, and paragraph 21 of Schedule 33 to, the Finance Act 2003.
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