Paragraph 10

In paragraph 105 (which amends section 151 of ITA 2007), in the definition of “registered society” inserted by sub-paragraph (3)—

(a)

omit the “or” following paragraph (a), and

(b)

at the end of paragraph (b) insert

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