Co-operative and Community Benefit Societies Act 2014

Income and Corporation Taxes Act 1988 (c. 1)

40 In section 187(10) of the Income and Corporation Taxes Act 1988 (interpretation of sections 185 and 186 and Schedules 9 and 10)—

(a) for “registered industrial and provident society” substitute “registered society”;

(b) for “section 1 of the Industrial and Provident Societies Act 1965” substitute “section 2 of the Co-operative and Community Benefit Societies Act 2014”;

(c) after “case may be,” insert “section 1 of”.