Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 39 Taxation of co-operative societies etc

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

4 In paragraph 48 (which amends section 140F of TCGA 1992) after “Co-operative and Community Benefit Societies Act 2014” insert “or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969”.