SCHEDULES
SCHEDULE 39Taxation of co-operative societies etc
12Co-operative and Community Benefit Societies Act 2014 (c. 14)
In paragraph 158 (which amends section 90 of CTA 2010), in the definition of “registered society” inserted by sub-paragraph (3)—
a
omit the “or” following paragraph (a), and
b
at the end of paragraph (b) insert
or
c
an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society,