Explanatory note
(This note is not part of the Order)
This Order brings Schedule 9 to the Finance (No. 2) Act 1992 (“Schedule 9”) into force on 19th February 1993.
Schedule 9 relates to friendly societies, and amends the Income and Corporation Taxes Act 1988 (c. 1), the Capital Gains Tax Act 1979 (c. 14) and the Taxation of Chargeable Gains Tax Act 1992 (c. 12) as a result of the enactment of the Friendly Societies Act 1992 (c. 40).