# Finance Act 2014, Paragraph 1


In section 217D of TCGA 1992 (disposal of assets on union, amalgamation or transfer of engagements), in subsection (3), after paragraph (a) insert—
“(aa) a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/39/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-39/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.