Co-operative and Community Benefit Societies Act 2014

150 E+W+S In section 40(4) (exclusions) for the words from “subsection (1)” to the end substitute “—

(a) the society is a small society (within the meaning of Part 7 of the Co-operative and Community Benefit Societies Act 2014) for that year, or

(b) section 83 of that Act (duty to appoint auditors) does not apply to the society for that year because of a resolution under section 84 of that Act (power to disapply auditing requirements).”