http://www.legislation.gov.uk/uksi/2012/3008/regulation/16/made
The Friendly Societies (Modifications of the Tax Acts) Regulations 2012
Corporation tax
Friendly societies
Tax
Life insurance
Business finance
en
King's Printer of Acts of Parliament
2018-03-02
CORPORATION TAX
Parts 2 and 3 of the Finance Act 2012 (c. 14) (“FA 2012”) established a new regime for the taxation of insurance companies and friendly societies. As from 1st January 2013 the starting point for the calculation of the trading profits of insurance companies and friendly societies will be the statutory company accounts, rather than the regulatory return.
The Friendly Societies (Modifications of the Tax Acts) Regulations 2012
reg. 4A
The Capital Allowances (Structures and Buildings Allowances) Regulations 2019
reg. 11
reg. 1
Revocation16
The Regulations specified in the Schedule are revoked.