Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Incorporated friendly societies

The Friendly Societies Act 1992 introduced a corporate structure within which friendly societies can be set up. From 1 February 1993 all new societies will only be able to register if they are incorporated. Incorporated friendly societies enjoy the same exemptions as other registered friendly societies.