Paragraph 94

Section 379 (industrial and provident society payments) is amended as follows.

For the heading substitute “ Payments by registered societies or certain co-operatives ”.

In subsection (1)(a) for “registered industrial and provident society” substitute “ registered society ”.

In subsection (2) for the definition of “registered industrial and provident society” (not including the “and” at the end of it) substitute—

““registered society” means—

(a)

a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, F1...

(b)

a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969,

F2(c)

a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 ( S.I. 1985/1205 (N.I. 12)), or

(d)

an SCE formed in accordance with Council Regulation ( EC ) No 1435/2003 on the Statute for a European Cooperative Society, ”.