http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/39

SCHEDULES

SCHEDULE 39Taxation of co-operative societies etc

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

14

In paragraph 171 (which amends section 118 of TIOPA 2010)—

a

in sub-paragraph (2), after “Co-operative and Community Benefit Societies Act 2014” insert “ or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”, and

b

in sub-paragraph (3), after “Co-operative and Community Benefit Societies Act 2014” insert “ , a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.