SCHEDULES

SCHEDULE 39 U.K.Taxation of co-operative societies etc

Taxation of Chargeable Gains Act 1992 (c. 12) U.K.

1 U.K.In section 217D of TCGA 1992 (disposal of assets on union, amalgamation or transfer of engagements), in subsection (3), after paragraph (a) insert—

“(aa) a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),”.