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,