# The Friendly Societies (Modifications of the Tax Acts) Regulations 2012, Regulation 14


Section 172 of FA 2012 (minor definitions) applies as if in subsection (2) after “that Part”, there were inserted—
“except where the context otherwise requires”.

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Source: https://www.legislation.gov.uk/uksi/2012/3008/regulation/14 (the official version)
Page: https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.