{
  "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012",
  "json_url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012.json",
  "id": "uksi/2012/3008",
  "title": "The Friendly Societies (Modifications of the Tax Acts) Regulations 2012",
  "short_title": "Friendly Societies (Modifications of the Tax Acts) 2012",
  "long_title": "Parts 2 and 3 of the Finance Act 2012 (c. 14) (“FA 2012”) established a new regime for the taxation of insurance companies and friendly societies. As from 1st January 2013 the starting point for the calculation of the trading profits of insurance companies and friendly societies will be the statutory company accounts, rather than the regulatory return.",
  "citation": "S.I. 2012/3008",
  "type": "uksi",
  "year": "2012",
  "number": "3008",
  "version": "current",
  "date": "2012-12-03",
  "revised": true,
  "valid_from": "2019-07-05",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, effect and interpretation",
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Friendly societies subject to the same basic rules as mutual insurers",
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4A",
      "kind": "regulation",
      "number": "4A",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-4A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/schedule",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2012-12-05",
      "size": 63797,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/pdf/uksi_20123008_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2012/3008/pdfs/uksi_20123008_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2012-12-05",
      "size": 26596,
      "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/pdf/uksiem_20123008_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2012/3008/pdfs/uksiem_20123008_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2012/14",
      "title": "Finance Act 2012",
      "url": "https://openlegislation.uk/finance-act-2012",
      "provisions": [
        "section/151",
        "section/158",
        "section/166",
        "section/167"
      ]
    }
  ],
  "changes_made_to": 18,
  "changes_made_to_url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/changes.json",
  "changes_made_by": 34,
  "changes_made_by_url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3008",
    "retrieved_at": "2026-10-29T01:11:38.914642+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."
}