{
  "url": "https://openlegislation.uk/friendly-societies-modification-of-the-corporation-tax-acts-amendment-regulations-2000/regulation-5.",
  "json_url": "https://openlegislation.uk/friendly-societies-modification-of-the-corporation-tax-acts-amendment-regulations-2000/regulation-5..json",
  "legislation": "uksi/2000/2710",
  "legislation_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/friendly-societies-modification-of-the-corporation-tax-acts-amendment-regulations-2000",
  "path": "regulation/5.",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997",
  "text": "After regulation 30A insert the following regulation—\n“Modification of section 587B of the Taxes Act\n30AA (1) Paragraph (2) prescribes a modification of section 587B of the Taxes Act so far as it applies to the life or endowment business carried on by friendly societies.\n(2) In subsection (8)(b)(ii) before “basic life assurance” insert “taxable”.\n(3) This regulation shall have effect in relation to disposals made by friendly societies on or after 1st April 2000.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Inserted by S.I. 1998/1871, regulation 25(5) (and renumbered “30A” by S.I. 1998/3174, regulation 13)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 587B was inserted by section 43(1) of the Finance Act 2000."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2710/regulation/5.",
    "retrieved_at": "2026-10-29T08:12:48.925652+00:00"
  },
  "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."
}