{
  "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999/regulation-10",
  "json_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999/regulation-10.json",
  "legislation": "uksi/1999/622",
  "legislation_title": "The Friendly Societies (Provisional Repayments for Exempt Business) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Modifications of paragraph 3 of Schedule 19AB",
  "text": "(1) Paragraphs (2) to (7) specify modifications of paragraph 3 of Schedule 19AB in relation to exempt business of a friendly society.\n(2) In sub-paragraph (1)–\n(a) for the words “an insurance company's” there shall be substituted the words “a friendly society's”;\n(b) for the words “the company” there shall be substituted the words “the society”;\n(c) for the words “the insurance company” there shall be substituted the words “the friendly society”.\n(3) In sub-paragraph (1A)–\n(a) for the word “company” (wherever occurring) there shall be substituted the word “society”;\n(b) for the words “pension business” (wherever occurring) there shall be substituted the words “tax exempt business”.\n(4) In sub-paragraph (1B)–\n(a) for the words “the company” there shall be substituted the words “the society”;\n(b) for the words “the company's” there shall be substituted the words “the society's”.\n(5) In sub-paragraph (1C) for the words “pension business” (wherever occurring) there shall be substituted the words “tax exempt business”.\n(6) In sub-paragraph (5) for the word “company” there shall be substituted the word “society”.\n(7) In sub-paragraph (8) for the word “company” (wherever occurring) there shall be substituted the word “society”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 3 of Schedule 19AB was amended by paragraph 3 of Schedule 34 to the Finance Act 1996, paragraph 11(3) to (5) of Schedule 3, and Part II(7) of Schedule 8, to the Finance (No. 2) Act 1997, and sections 37(2) and 91 of, and paragraph 51(7) to (12) of Schedule 19, and Part III(3) of Schedule 27, to the Finance Act 1998."
    }
  ],
  "outstanding_effects": [
    {
      "type": "am (1.1.2002)",
      "affecting": "uksi/2001/3973",
      "affecting_title": "The Friendly Societies (Provisional Repayments for Exempt Business) (Amendment) Regulations 2001"
    },
    {
      "type": "modified",
      "affecting": "uksi/1999/624",
      "affecting_title": "The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/622/regulation/10",
    "retrieved_at": "2026-10-29T10:58:10.268030+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."
}