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 1988

159.  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”.”.