SCHEDULES
SCHEDULE 4Consequential amendments
Part 2Amendments of other Acts
Corporation Tax Act 2010 (c. 4)
168
1
Section 1119 (definitions) is amended as follows.
2
Omit the definition of “registered industrial and provident society”.
3
After the definition of “registered pension scheme” insert—
“registered society” means—
a
a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014,
b
a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969,
F1c
a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 ( S.I. 1985/1205 (N.I. 12)), or
d
an SCE formed in accordance with Council Regulation ( EC ) No 1435/2003 on the Statute for a European Cooperative Society,