# Co-operative and Community Benefit Societies Act 2014, Paragraph 40


In section 187(10) of the Income and Corporation Taxes Act 1988 (interpretation of sections 185 and 186 and Schedules 9 and 10)—
(a) for “registered industrial and provident society” substitute “ registered society ”;
(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 ”;
(c) after “case may be,” insert “ section 1 of ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/14/schedule/4/paragraph/40 (the official version)
Page: https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/schedule-4/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.