Finance Act 2014

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

This adran has no associated Nodiadau Esboniadol

3In paragraph 47 (which amends section 140E of TCGA 1992)—

(a)in sub-paragraph (2), 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”, and

(b)in sub-paragraph (3), after “Co-operative and Community Benefit Societies Act 2014” insert “, a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969”.