# Finance Act 2014, Paragraph 12


In paragraph 158 (which amends section 90 of CTA 2010), 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/12 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-39/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.