SCHEDULES

SCHEDULE 39 U.K. Taxation of co-operative societies etc

Co-operative and Community Benefit Societies Act 2014 (c. 14) U.K.

13 U.K. In paragraph 168 (which amends section 1119 of CTA 2010), in the definition of “registered society” inserted by sub-paragraph (3), for paragraph (c) and the “or” before it substitute—

“(c) a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)), or

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