136 Incorporated friendly societies
Finance Act 1998 (1998 c 36) | Legislation

136  Incorporated friendly societies

(1)     In section 170(9) of the Taxation of Chargeable Gains Act 1992 (meaning of “company” in sections 170 to 181), after the word “and” at the end of paragraph (c) there shall be inserted the following paragraph—

“(cc)     an incorporated friendly society within the meaning of the Friendly Societies Act 1992;

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