http://www.legislation.gov.uk/uksi/2007/2134/contents/made
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
Corporation tax
Friendly societies
Life insurance
Tax
en
King's Printer of Acts of Parliament
2018-03-02
CORPORATION TAX
Section 463 of the Income and Corporation Taxes Act 1988 (c. 1: “ICTA 1988”) provides that the enactments relating to corporation tax apply to the life or endowment business carried on by friendly societies in the same way as they apply to long-term business of insurance companies, subject to such modifications and exceptions as may be prescribed by the Treasury.
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007
Regulations
The Friendly Societies (Modifications of the Tax Acts) Regulations 2012