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158(1)Section 90(1) (interpretation of Chapter 5 of Part 4) is amended as follows.E+W+S
(2)In the definition of “excluded company” 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, [F2or
(c) an SCE formed in accordance with Council Regulation ( EC ) No 1435/2003 on the Statute for a European Cooperative Society, ”].
Textual Amendments
F1Word in Sch. 4 para. 158(3) omitted (1.8.2014) by virtue of Finance Act 2014 (c. 26), Sch. 39 paras. 12(a),15
F2Words in Sch. 4 para. 158(3) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 12(b),15