SCHEDULES
SCHEDULE 4Consequential amendments
Part 2Amendments of other Acts
Corporation Tax Act 2010 (c. 4)
160
In section 645(3) (tests to be satisfied by the association) for the words from “a society” to the end substitute
—
a
a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, or
b
a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969.