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  "id": "uksi/1992/1655",
  "title": "The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992",
  "short_title": "Friendly Societies (Modification of the Corporation Tax Acts) 1992",
  "long_title": "Section 463(1) of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) (as renumbered by section 50(1) of the Finance Act 1990) 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. Section 463(4) of the Taxes Act (added by section 50(2) of the Finance Act 1990) provides for regulations under section 463 to make different provision for different cases.",
  "citation": "S.I. 1992/1655",
  "type": "uksi",
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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."
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