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168(1)Section 1119 (definitions) is amended as follows.E+W+S
(2)Omit the definition of “registered industrial and provident society”.
(3)After the definition of “registered pension scheme” insert—
““registered society” means—
(a)a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014,
(b)a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969,
[F1(c) a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 ( S.I. 1985/1205 (N.I. 12)), or
(d) an SCE formed in accordance with Council Regulation ( EC ) No 1435/2003 on the Statute for a European Cooperative Society, ”].
Textual Amendments
F1Words in Sch. 4 para. 168(3) substituted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 13,15