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82(1)In Part 4 of Schedule 2 to the Income Tax (Earnings and Pensions) Act 2003 (approved share incentive plans: types of shares that may be awarded) paragraph 28 is amended as follows.
(2)In sub-paragraph (4) for “a registered industrial and provident society which is a co-operative society” substitute “a registered co-operative society”.
(3)For sub-paragraph (5) substitute—
“(5)In sub-paragraph (4) “registered co-operative society” means—
(a)a society registered as a co-operative society under the Co-operative and Community Benefit Societies Act 2014,
(b)a pre-commencement society (within the meaning of that Act) that is a co-operative society within the meaning of section 2 of that Act, or
(c)a society registered or deemed to be registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 that is a co-operative society within the meaning of section 1 of that Act.”
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