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The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005

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Statutory Instruments

2005 No. 2014

CORPORATION TAX

The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005

Made

21st July 2005

Laid before the House of Commons

21st July 2005

Coming into force

12th August 2005

The Treasury, in exercise of the powers conferred on them by section 463 of the Income and Corporation Taxes Act 1988(1), make the following Regulations:

(1)

1988 c. 1; section 463 was amended by section 50 of the Finance Act 1990 (c. 29), paragraphs 10 and 22 of Schedule 9 to the Finance (No. 2) Act 1992 (c. 48), section 171 of the Finance Act 1996 (c. 8) and Article 52(2)(i) of S.I. 2001/3629.

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