Co-operative and Community Benefit Societies Act 2014 (c. 14)

SCHEDULES

SCHEDULE 4 E+W+S Consequential amendments

Part 2 E+W+S Amendments of other Acts

Income Tax Act 2007 (c. 3) E+W+S

105 (1) Section 151(1) (interpretation of Chapter 6 of Part 4) is amended as follows. E+W+S

(2) In the definition of “excluded company” in paragraph (d) for “registered industrial and provident society” substitute “ registered society ”.

(3) For the definition of “registered industrial and provident society” substitute—

““registered society” means—

(a) a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, F1 ...

(b) a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969, [F2 or

(c) an SCE formed in accordance with Council Regulation ( EC ) No 1435/2003 on the Statute for a European Cooperative Society, ”].

Textual Amendments

F1 Word in Sch. 4 para. 105(3) omitted (1.8.2014) by virtue of Finance Act 2014 (c. 26), Sch. 39 paras. 10(a),15

F2 Words in Sch. 4 para. 105(3) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 10(b),15