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

SCHEDULES

SCHEDULE 4 E+W+S Consequential amendments

Part 2 E+W+S Amendments of other Acts

Taxation of Chargeable Gains Act 1992 (c. 12) E+W+S

52 E+W+S In section 217D(3) (disposal of assets on union, amalgamation or transfer of engagements) for paragraph (a) substitute—

“(a) a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969,”.