http://www.legislation.gov.uk/uksi/2005/2014/regulation/39/made
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
Friendly societies
Corporation tax
Tax
Life insurance
Financial service industries
King's Printer of Acts of Parliament
2016-07-08
CORPORATION TAX
Section 463 of the Income and Corporation Taxes Act 1988 (c. 1) provides that the enactments relating to corporation tax apply to the life or endowment business carried on by friendly societies in the same way as they apply to long-term business of insurance companies, subject to such modifications and exceptions as may be prescribed by the Treasury.
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg 7A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
regs 2
7
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg 9A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
regs 2
10
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg 13A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
regs 2
14
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg 20A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
regs 2
19
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg 34A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
regs 2
27
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg 39
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
regs 2
28
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg 39A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
regs 2
30
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg 43A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
regs 2
33
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg 44A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
regs 2
34
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 5(5A)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 3
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 6(2A)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 4(5)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 6(2B)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 4(6)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 6(5A)
(5B)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 4(7)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 7A(1)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 5(2)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 7A(2)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 5(3)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 9(1A)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 6(3)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 9(4A)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 6(4)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 9A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 7
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 20A
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 9
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 32(1)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 11(a)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 32(1)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 11(b)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
reg. 43A(1)
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008
reg. 13(2)
reg. 1(1)
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005
Regulations
The Friendly Societies (Modifications of the Tax Acts) Regulations 2012
Sch.
reg. 1(2)
2
reg. 1(1)
Modification of section 214(1) of the 1992 Act39
1
Paragraph (2) prescribes a modification of section 214(1) of the 1992 Act so far as it applies to the life or endowment business carried on by friendly societies.
2
In paragraph (c) before “basic life assurance” insert “taxable”.