The Friendly Societies (Modifications of the Tax Acts) Regulations 2012
1Citation, commencement, effect and interpretation
2Friendly societies subject to the same basic rules as mutual insurers
3In Schedule 7 to the Finance Act 1991, paragraph 16...
4Section 255 of CAA 2001 (apportionment of allowances and charges)...
5Section 57 of FA 2012 (meaning of basic life assurance...
6After section 57 of FA 2012 (meaning of basic life...
7Section 63 of FA 2012 (meaning of “long-term business” and...
8Section 66 of FA 2012 (separate businesses for BLAGAB and...
9Section 67 (exemption where BLAGAB small part of long-term business)...
10Section 97 of FA 2012 (application of Chapter) applies as...
11Section 98 of FA 2012 (commercial allocation) applies as if...
12Section 114 of FA 2012 (application of Chapter) applies as...
13In section 115 of FA 2012 (commercial allocation of accounting...
14Section 172 of FA 2012 (minor definitions) applies as if...
15Section 174 of FA 2012 (index of defined terms) applies...
16Revocation
SCHEDULE
2012 No. 3008
Corporation Tax

The Friendly Societies (Modifications of the Tax Acts) Regulations 2012

Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by sections 151(3), (4) and (6), 158(5) and (7), 166(6) and (8) and 167(4) and (6) of the Finance Act 20121.