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The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992

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Modifications of section 82 of the Finance Act 1989

17.—(1) Paragraphs (2) and (3) prescribe modifications of section 82 of the Finance Act 1989(1) so far as it applies to the life or endowment business carried on by directive societies and paragraph (4) prescribes a modification of that section so far as it applies to the life or endowment business carried on by non-directive societies.

(2) In subsection (1)(b) for the words “return for the purposes of the Insurance Companies Act 1982” there shall be substituted the words “valuation report”.

(3) After subsection (8) there shall be added the following subsections—

“(9) In subsection (1) above “unappropriated surplus on valuation”, where the society has a fund under the control of a central body to which every branch is bound to contribute, and the society’s valuation report includes business of a branch which falls outside the business included in the society’s annual return under section 43 of the Friendly Societies Act 1974 or section 36 of the Friendly Societies Act (Northern Ireland) 1970, means, in relation to the central body, such part of the unappropriated surplus on valuation of the society estimated as for the purposes of its valuation report as would have been included in that report if it had been limited to the business included in the society’s annual return.

(10) In this section “valuation report” has the same meaning as in Chapter I of Part XII of the Taxes Act 1988.”

(4) In subsection (1)(b) the words from “as shown” to “1982,” shall be omitted.

(1)

1989 c. 26; section 82(1) was amended by section 43(1) and (3) of the Finance Act 1990.

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