# Finance Act 2014, 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,”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/39/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-39/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.