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  "id": "uksi/2000/2710",
  "title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2000",
  "short_title": "Friendly Societies (Modification of the Corporation Tax Acts) 2000",
  "long_title": "Section 463(1) of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) provides that the Corporation Tax Acts shall apply to the life or endowment business carried on by friendly societies in the same way as they apply to mutual life assurance business or other long term business carried on by insurance companies, subject to such modifications and exceptions as may be prescribed by regulations made by the Treasury. The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (“the principal Regulations”) make provision for such modifications and exceptions. These Regulations amend the principal Regulations with retrospective effect in the light of provisions of the Finance Act 2000 (c. 17) that amend or insert provisions in the Taxes Act.",
  "citation": "S.I. 2000/2710",
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}