{
  "url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/schedule-4/paragraph-47",
  "json_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/schedule-4/paragraph-47.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/47",
  "kind": "paragraph",
  "number": "47",
  "heading": null,
  "text": "(1) Section 140E (merger leaving assets within UK tax charge) is amended as follows.\n(2) In subsection (1)(b) for “society registered under the Industrial and Provident Societies Act 1965” substitute “ registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.\n(3) In subsection (9)(a) for “society registered under the Industrial and Provident Societies Act 1965” substitute “ registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 , a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 para. 47(2) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 3(a), 15"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4 para. 47(3) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 3(b), 15"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/14/schedule/4/paragraph/47",
    "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."
}