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LAM17000 | Friendly Societies

From HM Revenue & Customs · Life Assurance Manual

Contents27 entries

  1. LAM17010Introduction: FA12/S150 
  2. LAM17020Main provisions for friendly societies: FA12/S151
  3. LAM17030Summary of  friendly society  long-term business provisions: FA12/PART3/S150-179 
  4. LAM17040Exemption for certain BLAGAB or eligible PHI business: FA12/S153
  5. LAM17050Meaning of "BLAGAB or eligible PHI business": FA12/S154
  6. LAM17060Meaning of "exempt BLAGAB or eligible PHI business": FA12/S155
  7. LAM17070BLAGAB or eligible PHI business - societies with no provision for assuring gross sums exceeding £2,000 or granting annuities of more than £416 per annum: FA12/S156
  8. LAM17080Transfers of business - exempt BLAGAB or eligible PHI business: FA12/S157-158
  9. LAM17090BLAGAB or eligible PHI business - loss of exemption in case of breach of maximum benefits payable to members: FA12/S159
  10. LAM17100BLAGAB or eligible PHI business - maximum benefits payable to members: FA12/S160
  11. LAM17110BLAGAB or eligible PHI business - annuity contracts made before 1 June 1984: FA12/S161
  12. LAM17120BLAGAB or eligible PHI business - old friendly societies: FA12/S161
  13. LAM17130BLAGAB or eligible PHI business - FA12/160 statutory declarations: FA12/S162
  14. LAM17140Relevant other business - exemption for friendly societies registered before 1 June 1973 and some later registrations: FA12/S164
  15. LAM17150Relevant other business - exemption for incorporated friendly societies: FA12/S164, S165 and S167
  16. LAM17160Transfers from friendly societies to insurance companies etc. - "relevant other business": FA12/S166
  17. LAM17170Relevant other business - transfers between friendly societies: FA12/S167
  18. LAM17180Relevant other business - withdrawal of qualifying status: FA12/S168
  19. LAM17190Relevant other business - payments by non-qualifying societies treated as distributions: FA12/S169
  20. LAM17200Transfers from a registered friendly society to an incorporated friendly society: FA12/S170
  21. LAM17210Exemption for unregistered friendly societies: FA12/S171
  22. LAM17220Modifications of the insurance company rules: SI2012/3008
  23. LAM17230Modifications to statute - definition of "tax exempt business": FA12/S57A
  24. LAM17240Modifications to the definition of BLAGAB and PHI: SI2012/3008
  25. LAM17250Modifications to the commercial apportionment rules: SI2012/3008
  26. LAM17260Modification to definitions applying to friendly societies: SI2012/3008/REG14
  27. LAM17270Modifications to share pooling and box transfer rules: FA12/S116