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.

10 U.K. In paragraph 105 (which amends section 151 of ITA 2007), in the definition of “registered society” inserted by sub-paragraph (3)—

(a) omit the “or” following paragraph (a), and

(b) at the end of paragraph (b) insert “or

(c) an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society,”.