Finance Act 2014 (c. 26)

SCHEDULES

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

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

14 U.K. 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 ”.