Finance Act 2014

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

This section has no associated Explanatory Notes

12In paragraph 158 (which amends section 90 of CTA 2010), in the definition of “registered society” inserted by sub-paragraph (3)—

(a)omit the “or” following paragraph (a), and

(b)at the end of paragraph (b) insert or

(c)an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society,.