Version Superseded: 01/04/2010
Point in time view as at 07/04/2005.
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 188.
188(1)Section 486 (industrial and provident societies and co-operative associations) is amended as follows.U.K.
(2)In subsection (1)—
(a)after “distribution” insert “ for the purposes of corporation tax ”, and
(b)for “the purposes of corporation tax” substitute “ those purposes ”.
(3)In subsection (4) at the end insert “for the purposes of corporation tax”.
(4)Omit subsection (5).
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
