SCHEDULES

SCHEDULE 4 E+W+SConsequential amendments

Part 2 E+W+SAmendments of other Acts

Corporation Tax Act 2010 (c. 4) E+W+S

160 E+W+SIn 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.”