# Co-operative and Community Benefit Societies Act 2014, Paragraph 48


In section 140F(1)(b) (merger: assets outside UK tax charge) 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/14/schedule/4/paragraph/48 (the official version)
Page: https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/schedule-4/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.