# Finance Act 2014, Paragraph 11


In paragraph 110 (which amends section 887 of ITA 2007), in the subsection (5) substituted by sub-paragraph (5)—
(a) omit the “or” following paragraph (a), and
(b) after paragraph (b) insert—
“(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.”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/39/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-39/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.