Mutual societies
De-mutualisation, windfall payments
Legislation/Regulatory –
TB04/98-1
Transfers of business
Commentary –
Tax Reporter ¶805-495
Transfers of business or engagements
Building societies
Generally
Legislation/Regulatory –
FA2009 s. 124
;
SI 2009/2971
Industrial and provident societies
Securing a tax advantage
Legislation/Regulatory –
SI 2009/2971 reg. 35