Statutory Instruments

1995 No. 171

INCOME TAX

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

Made

25th January 1995

Laid before the House of Commons

27th January 1995

Coming into force

17th February 1995

The Treasury, in exercise of the powers conferred on them by section 463(2), (3) and (4) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1; section 463 was amended by section 50 of the Finance Act 1990 (c. 29) and by paragraph 10 of Schedule 9 to the Finance (No. 2) Act 1992 (c. 48).