Chwilio Deddfwriaeth

Co-operative and Community Benefit Societies Act 2014

 Help about what version

Pa Fersiwn

  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (Fel y'i Deddfwyd)
 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Cross Heading: Corporation Tax Act 2009 (c. 4)

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Co-operative and Community Benefit Societies Act 2014, Cross Heading: Corporation Tax Act 2009 (c. 4). Help about Changes to Legislation

Corporation Tax Act 2009 (c. 4)E+W+S

140E+W+SThe Corporation Tax Act 2009 is amended as follows.

141E+W+SFor “registered industrial and provident society” (in each place where those words occur except in Schedule 4) substitute “ registered society ”.

142E+W+SFor “the Industrial and Provident Societies Act 1965” (in each place) substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

143E+W+SFor “industrial and provident societies” (in each place where those words occur except in section 465 or in the short title of an enactment) substitute “ registered societies ”.

144E+W+SIn section 465(3)(d) (exclusion of distributions except in tax avoidance cases) for “registered industrial and provident societies” substitute “ registered societies ”.

145E+W+SIn section 499 (industrial and provident society payments treated as interest under loan relationship) in the heading for “Industrial and provident society” substitute “ Registered society ”.

146E+W+SIn Schedule 4 (index of defined expressions)—

(a)omit the entry for “registered industrial and provident society”;

(b)after the entry for “registered pension scheme” insert—

registered societysection 1119 of CTA 2010.

Yn ôl i’r brig

Options/Cymorth

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open y Ddeddf Gyfan

Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?