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).