http://www.legislation.gov.uk/id/ukpga/2014/14/schedule/4/part/2

SCHEDULES

SCHEDULE 4Consequential amendments

Part 2Amendments of other Acts

Taxation (International and Other Provisions) Act 2010 (c. 8)

171

1

Section 118 of the Taxation (International and Other Provisions) Act 2010 (introduction to section 119) is amended as follows.

2

In subsection (2)(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 (11) in the definition of “co-operative society” 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 ”.