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

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Modifications of section 83A of the Finance Act 1989 – non-annual return societies

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30.—(1) Paragraphs (2) and (3) prescribe modifications of Section 83A of the Finance Act 1989so far as it applies to the life or endowment business carried on by non annual return societies.

(2) For subsection (2) substitute—

(2) The account recognised for the purposes of those sections is the income and expenditure account prepared in accordance with the requirements of the Friendly Societies (Accounts and Related Provisions) Regulations 1994..

(3) Omit subsections (3) and (4).

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