# Finance (No. 2) Act 1992, Paragraph 4


In section 459 (exemption from tax for unregistered friendly societies whose income does not exceed £160 a year) after “unregistered friendly society" there shall be inserted “ (that is, a friendly society which is neither an incorporated friendly society nor a registered friendly society) ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/9/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-9/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.