Finance Act 2014 (c. 26)

SCHEDULES

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

Co-operative and Community Benefit Societies Act 2014 (c. 14) U.K.

9 U.K. 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,”.