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  "id": "uksi/2003/23",
  "title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
  "short_title": "Friendly Societies (Modification of the Corporation Tax Acts) 2003",
  "long_title": "These Regulations further amend the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473). Section 463(1) of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) provides that the Corporation Tax Acts shall apply to the non-tax exempt life or endowment business carried on by registered friendly societies in the same way as they apply to mutual life assurance business carried on by insurance companies, but gives the Treasury power to provide by regulations that those Acts as so applied are to have effect subject to such modifications and exceptions as may be prescribed by the regulations. The principal effect of these Regulations is to prescribe modifications of provisions enacted in the Finance Act 2002. Authority for the retrospective effect of these Regulations is given by section 463(4) of the Taxes Act.",
  "citation": "S.I. 2003/23",
  "type": "uksi",
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  "number": "23",
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  "date": "2003-01-09",
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      "title": "Income and Corporation Taxes Act 1988",
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    "source_url": "https://www.legislation.gov.uk/uksi/2003/23",
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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."
}