http://www.legislation.gov.uk/id/ukpga/2014/14/schedule/4

SCHEDULES

SCHEDULE 4Consequential amendments

Part 2Amendments of other Acts

Taxation of Chargeable Gains Act 1992 (c. 12)

47

1

Section 140E (merger leaving assets within UK tax charge) is amended as follows.

2

In subsection (1)(b) for “society registered under the Industrial and Provident Societies Act 1965” substitute “ registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 F1or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.

3

In subsection (9)(a) for “society registered under the Industrial and Provident Societies Act 1965” substitute “ registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 F2, a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.