# Finance Act 2014, Paragraph 5


In paragraph 49 (which amends section 140G of TCGA 1992) after “Co-operative and Community Benefit Societies Act 2014” insert “ or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/39/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-39/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.