Co-operative and Community Benefit Societies Act 2014

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, or

  (c)

  an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society,”.