# Co-operative and Community Benefit Societies Act 2014, Paragraph 147


In section 124(2) of the Finance Act 2009 (mutual societies: tax consequences of transfers of business etc) for paragraph (c) substitute—
“(c) a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014.”

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Source: https://www.legislation.gov.uk/ukpga/2014/14/schedule/4/paragraph/147 (the official version)
Page: https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/schedule-4/paragraph-147
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.