{
  "url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/schedule-4/paragraph-40",
  "json_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/schedule-4/paragraph-40.json",
  "legislation": "ukpga/2014/14",
  "legislation_title": "Co-operative and Community Benefit Societies Act 2014",
  "legislation_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014",
  "path": "schedule/4/paragraph/40",
  "kind": "paragraph",
  "number": "40",
  "heading": null,
  "text": "In section 187(10) of the Income and Corporation Taxes Act 1988 (interpretation of sections 185 and 186 and Schedules 9 and 10)—\n(a) for “registered industrial and provident society” substitute “ registered society ”;\n(b) for “section 1 of the Industrial and Provident Societies Act 1965” substitute “ section 2 of the Co-operative and Community Benefit Societies Act 2014 ”;\n(c) after “case may be,” insert “ section 1 of ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/14/schedule/4/paragraph/40",
    "retrieved_at": "2026-10-29T09:07:41.913207+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}