http://www.legislation.gov.uk/uksi/2007/2134/regulation/10/made

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007

Corporation tax

Friendly societies

Life insurance

Tax

en

King's Printer of Acts of Parliament

2018-03-02

CORPORATION TAX

Section 463 of the Income and Corporation Taxes Act 1988 (c. 1: “ICTA 1988”) 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.