# The Friendly Societies (Modifications of the Tax Acts) Regulations 2012, Regulation 13


In section 115 of FA 2012 (commercial allocation of accounting profit or loss and tax adjustments) subsections (1) and (2) apply as if “two” were omitted.

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Source: https://www.legislation.gov.uk/uksi/2012/3008/regulation/13 (the official version)
Page: https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.