http://www.legislation.gov.uk/uksi/1995/171/introduction/made

The Friendly Societies (Taxation of Transfers of Business) Regulations 1995

Friendly societies

Corporation tax

Tax

Business practice and regulation

Business finance

King's Printer of Acts of Parliament

2016-04-26

INCOME TAX

Section 463 of the Income and Corporation Taxes Act 1988 ( “section 463” and “the Taxes Act” respectively) confer powers upon the Treasury to make regulations relating to friendly societies. These Regulations exercise those powers as regards the business of friendly societies; and, in doing so, prescribe various modifications to the Corporation Tax Acts.