8 Amendments to the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997
In regulation 9—
(a) in paragraph (1), for “non-directive societies” substitute “non annual return societies”;
(b) in paragraph (2), in the subsection (1D) treated as inserted in section 432A, immediately before paragraph (a) (pension business) insert—

“(aa) individual savings account business,”

.