Co-operative and Community Benefit Societies Act 2014 (c. 14)

SCHEDULES

SCHEDULE 4 Consequential amendments

Part 2 Amendments of other Acts

Corporation Tax Act 2010 (c. 4)

160 In section 645(3) (tests to be satisfied by the association) for the words from “a society” to the end substitute “—

(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.”