This section has no associated Explanatory Notes
12U.K.In paragraph 158 (which amends section 90 of CTA 2010), in the definition of “registered society” inserted by sub-paragraph (3)—
(a)omit the “or” following paragraph (a), and
(b)at the end of paragraph (b) insert “or
(c)an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society,”.