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The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004

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Amendments to the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997

28.  After regulation 32 insert—

32A.(1) In the case of a friendly society, section 82B of the Finance Act 1989 shall apply with the following modifications.

(2) In paragraph (a) of subsection 1, for “section 9.6 of the Prudential Sourcebook (Insurers)” substitute “rule 5.1 of the Prudential Sourcebook (Friendly Societies)”.

(3) In paragraph (b) of subsection 1, for “Rule 4.1(6) of the Prudential Sourcebook (Insurers)” substitute “Rule 2(6) of Appendix 4 to the Prudential Sourcebook (Friendly Societies)”.

(4) Where that friendly society is a non annual return society—

(a)in subsection (2) for “the period of account immediately preceding the period of account in question” substitute “the period of account for which a report was submitted which most closely precedes the period of account in question (“the most closely preceding period of account”)”;

(b)in subsection (3), wherever occurring, for “that immediately preceding period of account” substitute “the most closely preceding period of account”.(1).

(1)

1989 (c. 26). Section 82B was inserted by section 170 of, and paragraph 1 of Schedule 33 to, the Finance Act 2003.

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