SCHEDULES
SCHEDULE 4Consequential amendments
Part 2Amendments of other Acts
Taxation of Chargeable Gains Act 1992 (c. 12)
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1
Section 140E (merger leaving assets within UK tax charge) is amended as follows.
2
In subsection (1)(b) for “society registered under the Industrial and Provident Societies Act 1965” substitute “
registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 F1or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969
”
.
3
In subsection (9)(a) for “society registered under the Industrial and Provident Societies Act 1965” substitute “
registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 F2, a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969
”
.