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

Insertion of regulation 44A

This section has no associated Explanatory Memorandum

34.  After regulation 44 insert—

Modification of paragraph 29 of Schedule 26 to theFinance Act 2002

44A.(1) Paragraph (2) prescribes a modification of paragraph 29 of Schedule 26 to the Finance Act 2002(1) so far as it applies to the life or endowment business carried on by friendly societies.

(2) In sub-paragraph (1) after “(d)” insert “, (da)”.

(1)

2002 c. 23; paragraph 29 was relevantly amended by paragraph 75(3) of Schedule 7 to the Finance Act 2007.