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The Mutual Societies (Transfers of Business) (Tax) Regulations 2009

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1.—(1) These Regulations may be cited as the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 and shall come into force on 1st December 2009.

(2) Regulations 2 to 11, 15 to 25, and 31 to 34 shall have effect—

(a)in relation to any relevant transfer which takes place on or after 22 April 2009; and

(b)in relation to any land transaction which forms part of a relevant transfer to which these Regulations apply where the effective date of that land transaction is on or after 22 April 2009.

(3) Regulations 12 to 14, 26 to 30, and 35 shall have effect in relation to any relevant transfer which takes place on or after 1st December 2009.

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