# The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2000, Regulation 3: Amendments to the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997


After regulation 4 insert the following regulation—
“Modification of section 43F of the Taxes Act
4A 1) Paragraph (2) prescribes a modification of section 43F(1) of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.
(2) For the words from “required” to the end substitute “made up for the purposes of an investigation into the financial condition of a friendly society under section 46 or 47 of the Friendly Societies Act 1992.”.
(3) This regulation shall have effect in relation to transactions entered into on or after 21st March 2000.”.

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Source: https://www.legislation.gov.uk/uksi/2000/2710/regulation/3. (the official version)
Page: https://openlegislation.uk/friendly-societies-modification-of-the-corporation-tax-acts-amendment-regulations-2000/regulation-3.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.