Paragraph 105
Section 151(1) (interpretation of Chapter 6 of Part 4) is amended as follows.
In the definition of “excluded company” in paragraph (d) for “registered industrial and provident society” substitute “ registered society ”.
For the definition of “registered industrial and provident society” substitute—
““registered society” means—
(a)a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, F1...
(b)a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969, F2or
(c)an SCE formed in accordance with Council Regulation ( EC ) No 1435/2003 on the Statute for a European Cooperative Society, ”.
Annotations
Textual amendments
- F1
Word in Sch. 4 para. 105(3) omitted (1.8.2014) by virtue of Finance Act 2014 (c. 26), Sch. 39 paras. 10(a),15
- F2
Words in Sch. 4 para. 105(3) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 10(b),15