SCHEDULES
SCHEDULE 4Consequential amendments
Part 2Amendments of other Acts
Income Tax Act 2007 (c. 3)
105
1
Section 151(1) (interpretation of Chapter 6 of Part 4) is amended as follows.
2
In the definition of “excluded company” in paragraph (d) for “registered industrial and provident society” substitute “
registered society
”
.
3
For the definition of “registered industrial and provident society” substitute—
“registered society” means—
a
a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, F1...
b
a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969, F2or
c
an SCE formed in accordance with Council Regulation ( EC ) No 1435/2003 on the Statute for a European Cooperative Society,