PART 3AMENDMENTS TO SECONDARY LEGISLATION
The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I.1997/473)
Modifications of section 444A of the Income and Corporation Taxes Act 1988159
In regulation 30 (modification of section 444A(1) of the Taxes Act) for paragraph (2) substitute—
2
For the words “where an insurance business transfer scheme has effect to transfer” there shall be substituted the words “where there is a transfer of”.