Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 217B
Rights of members in registered society equated with rights in incorporated society
Section 217B ensures that when a registered friendly society incorporates under the Friendly Societies Act 1992, the conversion of members' rights from the old registered society into rights in the new incorporated society does not trigger any capital gains tax consequences.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.