SCHEDULES

SCHEDULE 4Consequential amendments

Part 2Amendments of other Acts

Taxation of Chargeable Gains Act 1992 (c. 12)

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In section 140F(1)(b) (merger: assets outside UK tax charge) for “society registered under the Industrial and Provident Societies Act 1965” substitute “ registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 F1or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969.