SCHEDULES
SCHEDULE 39Taxation of co-operative societies etc
1Taxation of Chargeable Gains Act 1992 (c. 12)
In section 217D of TCGA 1992 (disposal of assets on union, amalgamation or transfer of engagements), in subsection (3), after paragraph (a) insert—
aa
a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),