The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1993
These Regulations amend the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992 (S.I. 1992/1655) (“the principal Regulations”). The amendments take account of the changes to the law relating to friendly societies resulting from the enactment and bringing into force of the Friendly Societies Act 1992 (“the 1992 Act”). The 1992 Act provides for a new classification of friendly societies into “incorporated friendly societies” and “registered friendly societies”.