Commentary

D7.619 Unregistered friendly societies

Corporate tax
Corporate tax | Commentary

D7.619 Unregistered friendly societies

Corporate tax | Commentary

D7.619 Unregistered friendly societies

An unregistered friendly society is defined as a friendly society which is neither an incorporated friendly society nor a registered friendly society1.

Such a society whose income does not exceed £160 a year may claim complete exemption from income tax and corporation tax on income and chargeable gains2.

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