SCHEDULE 39 Taxation of Co-operative Societies etc
Finance Act 2014 (2014 c 26) | Legislation

SCHEDULE 39 Taxation of Co-operative Societies etc

Section 298

Taxation of Chargeable Gains Act 1992 (c 12)

1

In section 217D of TCGA 1992 (disposal of assets on union, amalgamation or transfer of engagements), in subsection (3), after paragraph (a) insert—

“(aa)     a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 (SI 1985/1205 (NI 12)),â€.

Co-operative and Community Benefit Societies Act 2014 (c 14)

2

Schedule 4 to the Co-operative and Community Benefit Societies Act 2014 (consequential amendments) is amended as follows.

3

In paragraph 47 (which amends section 140E of TCGA 1992)—

(a)     in sub-paragraph (2), 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) 1969â€, and

(b)     in sub-paragraph (3), after “Co-operative and Community Benefit Societies Act 2014†insert “, a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969â€.

4

In paragraph 48 (which amends section 140F of TCGA 1992) after

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