# Finance (No. 2) Act 1992, Paragraph 16


In section 599 (charge to tax: commutation of entire pension in special circumstances) for subsection (8)(b) there shall be substituted—
“(b) a friendly society within the meaning of the Friendly Societies Act 1992 (including any society that by virtue of section 96(2) of that Act is to be treated as a registered friendly society within the meaning of that Act).”

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/9/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-9/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.