132 Dividends etc granted by industrial and provident societies
Corporation Tax Act 2009 (2009 c 4) | Legislation

Industrial and provident societies

132  Dividends etc granted by industrial and provident societies

(1)     This section applies if a trade is carried on by a [registered society] and—

(a)     the society does not sell to persons who are not its members, or

(b)     the number of shares in the society is not limited by

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