In applying the definition of “75% subsidiary” in F1section 1154 of CTA 2010 for the purposes of this Chapter, any share capital of a F2registered society is treated as ordinary share capital.

Section 170(12) to (14) of TCGA 1992 (application to certain statutory bodies of provisions relating to groups of companies) applies for the purposes of this Chapter as it applies for the purposes of sections 171 to 181 of TCGA 1992.