SCHEDULES

SCHEDULE 39 Taxation of co-operative societies etc

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

6 In paragraph 50 (which amends section 170 of TCGA 1992)—

(a) in sub-paragraph (2), for “within the meaning of the Co-operative and Community Benefits Societies Act 2014” substitute “(see section 1119 of that Act)”, and

(b) in sub-paragraph (3), for “within the meaning of the Co-operative and Community Benefits Societies Act 2014” substitute “(see section 1119 of CTA 2010)”.