Statutory Instruments

1997 No. 473

INCOME TAX

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

Made

25th February 1997

Laid before the House of Commons

26th February 1997

Coming into force

20th March 1997

The Treasury, in exercise of the powers conferred on them by section 463 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), paragraph 10 of Schedule 9 to the Finance (No. 2) Act 1992 (c. 48) and, in relation to accounting periods ending on or after 1st September 1996, by section 171(5) of the Finance Act 1996 (c. 8).