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  "title": "The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997",
  "short_title": "Friendly Societies (Modification of the Corporation Tax Acts) 1997",
  "long_title": "These Regulations re-enact the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992 (S.I. 1992/1655, amended by S.I. 1993/3111, 1995/1916 and 1997/471) (“the 1992 Regulations”) for accounting periods beginning on or after 1st January 1995; they also re-enact the Friendly Societies (Taxation of Transfers of Business) Regulations 1995 (S.I. 1995/171, amended by S.I. 1997/472) (“the 1995 Regulations”) in relation to transfers of the whole or part of a friendly society’s business and to amalgamations and conversions of friendly societies taking place on or after 1st January 1995.",
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      "affecting_provisions": "reg. 25(3)"
    },
    {
      "type": "reg. 31 renumbered as reg. 30A by 1998 SI1871, reg. 25(5) (as amended)",
      "affected_provisions": "reg. 30A",
      "affecting": "uksi/1998/3174",
      "affecting_title": "The Individual Savings Account (Amendment) Regulations 1998",
      "affecting_provisions": "reg. 13"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 53B",
      "affecting": "uksi/1999/2636",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1999",
      "affecting_provisions": "reg. 7"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 13A 13B",
      "affecting": "uksi/1999/2636",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1999",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 30B",
      "affecting": "uksi/1999/2636",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1999",
      "affecting_provisions": "reg. 4"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 53(3)",
      "affecting": "uksi/1999/2636",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1999",
      "affecting_provisions": "reg. 5(2)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 53ZA",
      "affecting": "uksi/1999/2636",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1999",
      "affecting_provisions": "reg. 6"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 13(2)",
      "affecting": "uksi/2000/2710",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2000",
      "affecting_provisions": "reg. 4(1)(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 30AA",
      "affecting": "uksi/2000/2710",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2000",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 30C 30D",
      "affecting": "uksi/2000/2710",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2000",
      "affecting_provisions": "reg. 6"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 4A",
      "affecting": "uksi/2000/2710",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2000",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13(2)",
      "affecting": "uksi/2000/2710",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2000",
      "affecting_provisions": "reg. 4(1)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 9(3)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 157(3)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 9(3)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 157(3)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 22(1)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 158(1)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 23(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 158(2)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 30(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 159"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 35(1)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 160(2)"
    },
    {
      "type": "substituted for reg. 35(2)",
      "affected_provisions": "reg. 35(2)(3)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 160(3)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 44 heading",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 161(1)(a)"
    },
    {
      "type": "word omitted",
      "affected_provisions": "reg. 44 heading",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 161(1)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 44(1)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 161(3)"
    },
    {
      "type": "substituted for reg. 44(2)",
      "affected_provisions": "reg. 44(2)(3)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 161(4)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 47(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 162"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 52(1)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 163(2)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 52(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 163(3)"
    },
    {
      "type": "added",
      "affected_provisions": "reg. 52(4)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 163(4)"
    },
    {
      "type": "substituted for reg. 53A(2)",
      "affected_provisions": "reg. 53A(2)(3)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 164(1)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13(5)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 165(1)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 34(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 165(1)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 45(3)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 165(1)(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3 heading",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 165(2)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(4)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 165(2)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13(5)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 165(2)(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 22(1)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 165(2)(d)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 36(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 165(2)(e)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3(1)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 165(2)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 153(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 153(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 153(4)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 153(5)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 4 heading",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 154(1)(a)"
    },
    {
      "type": "word omitted",
      "affected_provisions": "reg. 4 heading",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 154(1)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(1)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 154(3)"
    },
    {
      "type": "substituted for reg. 4(2)",
      "affected_provisions": "reg. 4(2)(3)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 154(4)"
    },
    {
      "type": "omitted",
      "affected_provisions": "art. 5(6)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 155"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 156(2)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 156(2)(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 6(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 156(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(4)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 156(4)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(5)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 156(5)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(5)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 156(5)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(6)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 156(6)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 9(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 157(2)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 53C 53D",
      "affecting": "uksi/2001/3975",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2001",
      "affecting_provisions": "reg. 8"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 41",
      "affecting": "uksi/2001/3975",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2001",
      "affecting_provisions": "reg. 7"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 21A 21B",
      "affecting": "uksi/2001/3975",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2001",
      "affecting_provisions": "reg. 6"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 18",
      "affecting": "uksi/2001/3975",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2001",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 17",
      "affecting": "uksi/2001/3975",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2001",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13(5)",
      "affecting": "uksi/2001/3975",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2001",
      "affecting_provisions": "reg. 4(2)"
    },
    {
      "type": "reg. 53A(3) renumbered as reg. 53A(4)",
      "affected_provisions": "reg. 53A(4)",
      "affecting": "uksi/2002/1409",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2002",
      "affecting_provisions": "art. 6"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 50A 50B",
      "affecting": "uksi/2003/23",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 9"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4A(2)",
      "affecting": "uksi/2003/23",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(3)",
      "affecting": "uksi/2003/23",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 4(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(6)",
      "affecting": "uksi/2003/23",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 4(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 9(3)",
      "affecting": "uksi/2003/23",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 13(1)(a)",
      "affecting": "uksi/2003/23",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 6"
    },
    {
      "type": "words added",
      "affected_provisions": "reg. 21B(1)(a)",
      "affecting": "uksi/2003/23",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 7(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 21B(2)",
      "affecting": "uksi/2003/23",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 7(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 36(2)",
      "affecting": "uksi/2003/23",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 8"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 53E-53J",
      "affecting": "uksi/2003/23",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 10(1)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 5A",
      "affecting": "uksi/2004/2310",
      "affecting_title": "The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004",
      "affecting_provisions": "Sch. para. 75"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 9(2)",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 8(b)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 50A",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 40"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 50B",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 40"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 51",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 40"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 52",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 40"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 53D",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 40"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 53E",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 40"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 53F",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 40"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 53G",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 40"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 53J",
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    },
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    },
    {
      "type": "words substituted",
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    },
    {
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    },
    {
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      "affecting_provisions": "reg. 6(2)(a)"
    },
    {
      "type": "words substituted",
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    },
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      "affecting_provisions": "reg. 6(4)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(5)",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 6(4)(b)"
    },
    {
      "type": "words substituted",
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      "affecting_provisions": "reg. 6(5)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(6)",
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      "affecting_provisions": "reg. 6(5)(b)"
    },
    {
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 7"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 9(1)",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 8(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 13(1)",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 9(a)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 13(5)",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 9(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 14",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 10"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 15",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 11"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 19(1)",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 12"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 19A(1)",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 13"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 20(1)",
      "affecting": "uksi/2004/822",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 14"
    },
    {
      "type": "words substituted",
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      "affecting_provisions": "reg. 15"
    },
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      "type": "omitted",
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      "affecting_provisions": "reg. 16"
    },
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      "type": "omitted",
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      "affecting_provisions": "reg. 17"
    },
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      "affecting_provisions": "reg. 18"
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      "affecting_provisions": "reg. 19"
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      "affecting_provisions": "reg. 21"
    },
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      "affecting_provisions": "reg. 25"
    },
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      "type": "words substituted",
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      "affecting_provisions": "reg. 27"
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      "affecting_provisions": "reg. 28"
    },
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      "type": "words substituted",
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      "type": "words substituted",
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      "affecting_provisions": "reg. 30"
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      "affecting_provisions": "reg. 31"
    },
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      "affecting_provisions": "reg. 32"
    },
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      "affecting_provisions": "reg. 34"
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      "affecting_provisions": "reg. 36(1)"
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      "affecting_provisions": "reg. 37"
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      "affecting_provisions": "reg. 38"
    },
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      "type": "words omitted",
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      "type": "omitted",
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      "affecting_provisions": "reg. 39(b)"
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 40"
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
      "affecting_provisions": "reg. 40"
    },
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      "type": "words inserted",
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      "affecting_provisions": "reg. 4"
    },
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      "affecting_provisions": "reg. 5(a)"
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      "type": "words inserted",
      "affected_provisions": "reg. 6(2)",
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      "affecting_provisions": "reg. 5(b)(ii)"
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      "affecting_provisions": "reg. 9"
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      "type": "words substituted",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2005",
      "affecting_provisions": "reg. 6"
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      "affecting": "uksi/2005/2005",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2005",
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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