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Finance Act 2014

Background Note

10.The Cooperative and Community Benefit Societies Act 2014 made changes to the legislative framework for and the naming of GB Industrial and Provident Societies which necessitate consequential amendments to the Taxes Acts. Schedule 39 corrects one of these consequential amendments which has narrowed the provision in the Taxes Acts. In considering the various consequential amendments it became clear that various errors and omissions had, over time, been incorporated to the Taxes Acts. Schedule 39 corrects the Taxes Acts provisions where necessary to ensure they cover the appropriate types of society. These amendments ensure that the Taxes Acts provisions relating to taxation of both the societies and their members are current and accurate.

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