{
  "url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/schedule-4/paragraph-82",
  "json_url": "https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/schedule-4/paragraph-82.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/82",
  "kind": "paragraph",
  "number": "82",
  "heading": null,
  "text": "(1) In Part 4 of Schedule 2 to the Income Tax (Earnings and Pensions) Act 2003 (approved share incentive plans: types of shares that may be awarded) paragraph 28 is amended as follows.\n(2) In sub-paragraph (4) for “a registered industrial and provident society which is a co-operative society” substitute “ a registered co-operative society ”.\n(3) For sub-paragraph (5) substitute—\n“(5) In sub-paragraph (4) “registered co-operative society” means—\n(a) a society registered as a co-operative society under the Co-operative and Community Benefit Societies Act 2014,\n(b) a pre-commencement society (within the meaning of that Act) that is a co-operative society within the meaning of section 2 of that Act, ...\n(c) a society registered or deemed to be registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 that is a co-operative society within the meaning of section 1 of that Act\n, or\n(d) an SCE formed in accordance with Council Regulation ( EC ) No 1435/2003 on the Statute for a European Cooperative Society. ”\ny",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 4 para. 82(3) omitted (1.8.2014) by virtue of Finance Act 2014 (c. 26), Sch. 39 paras. 8(a),15"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4 para. 82(3) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 8(b),15"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/14/schedule/4/paragraph/82",
    "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."
}