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  "title": "The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005",
  "short_title": "Friendly Societies (Modification of the Corporation Tax Acts) 2005",
  "long_title": "Section 463 of the Income and Corporation Taxes Act 1988 (c. 1) provides that the enactments relating to corporation tax apply to the life or endowment business carried on by friendly societies in the same way as they apply to long-term business of insurance companies, subject to such modifications and exceptions as may be prescribed by the Treasury.",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 20"
    },
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 21, 22"
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      "type": "rev",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
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      "type": "subst",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 25"
    },
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      "affecting_provisions": "regs 2, 26"
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 27"
    },
    {
      "type": "am",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 28"
    },
    {
      "type": "rev",
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      "affecting": "uksi/2007/2134",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 28"
    },
    {
      "type": "added",
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      "affecting": "uksi/2007/2134",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 30"
    },
    {
      "type": "am",
      "affected_provisions": "reg 40",
      "affecting": "uksi/2007/2134",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 31"
    },
    {
      "type": "am",
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      "affecting": "uksi/2007/2134",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 32"
    },
    {
      "type": "added",
      "affected_provisions": "reg 43A",
      "affecting": "uksi/2007/2134",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 33"
    },
    {
      "type": "added",
      "affected_provisions": "reg 44A",
      "affecting": "uksi/2007/2134",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 34"
    },
    {
      "type": "am",
      "affected_provisions": "reg 6",
      "affecting": "uksi/2007/2134",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 6"
    },
    {
      "type": "added",
      "affected_provisions": "reg 7A",
      "affecting": "uksi/2007/2134",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 7"
    },
    {
      "type": "rev",
      "affected_provisions": "reg 8",
      "affecting": "uksi/2007/2134",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 8"
    },
    {
      "type": "am",
      "affected_provisions": "reg 9",
      "affecting": "uksi/2007/2134",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 9"
    },
    {
      "type": "added",
      "affected_provisions": "reg 9A",
      "affecting": "uksi/2007/2134",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007",
      "affecting_provisions": "regs 2, 10"
    },
    {
      "type": "omitted",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 7"
    },
    {
      "type": "substituted",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 4(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(2)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 4(3)(a)"
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      "type": "words substituted",
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    {
      "type": "inserted",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 6(4)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 10(1)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 8"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 20A",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 9"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 23(1)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 10"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 32(1)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 11(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 32(1)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 11(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 40(1)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 12(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 40(2)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 12(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 43(2)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 13(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 43A(1)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 13(2)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 5(5A)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(2)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 4(4)"
    },
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      "type": "inserted",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 4(5)"
    },
    {
      "type": "inserted",
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      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 4(6)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 6(5A)(5B)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 4(7)"
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      "type": "words substituted",
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 5(2)"
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      "type": "words substituted",
      "affected_provisions": "reg. 7A(2)",
      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 5(3)"
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      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
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      "affecting": "uksi/2008/1937",
      "affecting_title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008",
      "affecting_provisions": "reg. 6(3)"
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      "affecting": "uksi/2012/3008",
      "affecting_title": "The Friendly Societies (Modifications of the Tax Acts) Regulations 2012",
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      "title": "Income and Corporation Taxes Act 1988",
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  "instruments_made_under_url": "https://openlegislation.uk/friendly-societies-modification-of-the-corporation-tax-acts-regulations-2005/instruments.json",
  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2005/2014",
    "retrieved_at": "2026-10-29T04:55:26.353480+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."
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