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

Corporation Tax Act 2010 (c. 4) E+W+S

168 (1) Section 1119 (definitions) is amended as follows. E+W+S

(2) Omit the definition of “registered industrial and provident society”.

(3) After the definition of “registered pension scheme” insert—

““registered society” means—

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

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

[F1 (c) a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 ( S.I. 1985/1205 (N.I. 12)), or

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

Textual Amendments

F1 Words in Sch. 4 para. 168(3) substituted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 13,15