SCHEDULES
SCHEDULE 39Taxation of co-operative societies etc
Co-operative and Community Benefit Societies Act 2014 (c. 14)
9
In paragraph 94 (which amends section 379 of ITTOIA 2005), in the definition of “registered society” inserted by sub-paragraph (4)—
a
omit the “or” following paragraph (a), and
b
after paragraph (b) insert—
c
a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)), or
d
an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society,