Taxation of Chargeable Gains Act 1992 (c. 12)
50(1)Section 170 (interpretation of sections 171 to 181) is amended as follows.
(2)In subsection (2)(c) for “registered industrial and provident society” substitute “registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014”.
(3)In subsection (9)(c) for “registered industrial and provident society” substitute “registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014”.