SCHEDULES

SCHEDULE 4E+W+SConsequential amendments

Part 2 E+W+SAmendments of other Acts

Income Tax Act 2007 (c. 3)E+W+S

110(1)Section 887 (industrial and provident society payments) is amended as follows.E+W+S

(2)For the heading substitute “ Payments made by registered societies ”.

(3)In subsection (1)(a) for “registered industrial and provident society” substitute “ registered society ”.

(4)In subsection (2) for “registered industrial and provident society” substitute “ registered society ”.

(5)For subsection (5) substitute—

“(5)In this Chapter “registered society” means—

(a)a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, F1...

(b)a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969.

[F2(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. ”]