Income Tax Act 2007 (c. 3)
110(1)Section 887 (industrial and provident society payments) is amended as follows.
(2)For the heading substitute “Payments made by registered societies”.
(3)In subsection (1)(a) for “registered industrial and provident society” substitute “registered society”.
(4)In subsection (2) for “registered industrial and provident society” substitute “registered society”.
(5)For subsection (5) substitute—
“(5)In this Chapter “registered society” means—
(a)a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, or
(b)a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969.”