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

SCHEDULES

SCHEDULE 4 E+W+S Consequential amendments

Part 2 E+W+S Amendments of other Acts

Taxation of Chargeable Gains Act 1992 (c. 12) E+W+S

49 E+W+S In section 140G(1)(b) (treatment of securities issued on merger) 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 [F1 or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969] ”.

Textual Amendments

F1 Words in Sch. 4 para. 49 inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 5, 15