This section has no associated Explanatory Notes
188(1)Section 486 (industrial and provident societies and co-operative associations) is amended as follows.U.K.
(2)In subsection (1)—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).
Textual Amendments
F1Sch. 1 para. 188(2)(a) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)