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现行 2012 No. 3008
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The Friendly Societies (Modifications of the Tax Acts) Regulations 2012 2012年友好协会(税法修改)条例
介绍性文本1.引证、生效、效力和解释2.友好社会须遵守与共同保险人相同的基本规则3.在1991年《金融法》附表7中,第16.4.段CAA 2001第255节(津贴和费用的分配)。第5.段FA 2012第57节(基本人寿保险的含义。第6.段FA 2012第57节之后(基本人寿保险的含义)。第7.段FA 2012第63节(“长期业务”的含义)和第8.段FA 2012第66节(BLAGAB的单独业务和第9.段67节(豁免条件是BLAGAB是长期业务的一小部分。10.FA 2012第97节(章的应用)适用于as.11。FA 2012第98节(商业分配)适用于as.12。FA 2012第114节(章的应用)适用于as.13。FA 2012第115节(会计的商业分配)14。FA 2012第172节(小定义)适用于as如果.15.FA 2012第174节(定义术语索引)适用。16.撤销签名计划解释性说明
Introductory Text1.Citation, commencement, effect and interpretation2.Friendly societies subject to the same basic rules as mutual insurers3.In Schedule 7 to the Finance Act 1991, paragraph 16.4.Section 255 of CAA 2001 (apportionment of allowances and charges).5.Section 57 of FA 2012 (meaning of basic life assurance.6.After section 57 of FA 2012 (meaning of basic life.7.Section 63 of FA 2012 (meaning of “long-term business” and.8.Section 66 of FA 2012 (separate businesses for BLAGAB and.9.Section 67 (exemption where BLAGAB small part of long-term business).10.Section 97 of FA 2012 (application of Chapter) applies as.11.Section 98 of FA 2012 (commercial allocation) applies as if.12.Section 114 of FA 2012 (application of Chapter) applies as.13.In section 115 of FA 2012 (commercial allocation of accounting.14.Section 172 of FA 2012 (minor definitions) applies as if.15.Section 174 of FA 2012 (index of defined terms) applies.16.RevocationSignatureSCHEDULEExplanatory Note
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