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Co-operative and Community Benefit Societies Act 2014
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82(1)In Part 4 of Schedule 2 to the Income Tax (Earnings and Pensions) Act 2003 (approved share incentive plans: types of shares that may be awarded) paragraph 28 is amended as follows.E+W+S
(2)In sub-paragraph (4) for “a registered industrial and provident society which is a co-operative society” substitute “ a registered co-operative society ”.
(3)For sub-paragraph (5) substitute—
“(5)In sub-paragraph (4) “registered co-operative society” means—
(a)a society registered as a co-operative society under the Co-operative and Community Benefit Societies Act 2014,
(b)a pre-commencement society (within the meaning of that Act) that is a co-operative society within the meaning of section 2 of that Act, F1...
(c)a society registered or deemed to be registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 that is a co-operative society within the meaning of section 1 of that Act
[F2, or
(d) an SCE formed in accordance with Council Regulation ( EC ) No 1435/2003 on the Statute for a European Cooperative Society. ”]
y
Textual Amendments
F1Word in Sch. 4 para. 82(3) omitted (1.8.2014) by virtue of Finance Act 2014 (c. 26), Sch. 39 paras. 8(a),15
F2Words in Sch. 4 para. 82(3) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 8(b),15
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