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,