Co-operative and Community Benefit Societies Act 2014

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

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

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

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

143 E+W+S For “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 ”.

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

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

146 E+W+S In 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 society

section 1119 of CTA 2010”.