SCHEDULES
SCHEDULE 4Consequential amendments
Part 2Amendments of other Acts
Corporation Tax Act 2010 (c. 4)
158
1
Section 90(1) (interpretation of Chapter 5 of Part 4) is amended as follows.
2
In the definition of “excluded company” 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,