# Co-operative and Community Benefit Societies Act 2014, Paragraph 82


(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.
(2) In sub-paragraph (4) for “a registered industrial and provident society which is a co-operative society” substitute “ a registered co-operative society ”.
(3) For sub-paragraph (5) substitute—
“(5) In sub-paragraph (4) “registered co-operative society” means—
(a) a society registered as a co-operative society under the Co-operative and Community Benefit Societies Act 2014,
(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, ...
(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
, or
(d) an SCE formed in accordance with Council Regulation ( EC ) No 1435/2003 on the Statute for a European Cooperative Society. ”
y

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Source: https://www.legislation.gov.uk/ukpga/2014/14/schedule/4/paragraph/82 (the official version)
Page: https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/schedule-4/paragraph-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.