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- Original (As enacted)
Co-operative and Community Benefit Societies Act 2014 is up to date with all changes known to be in force on or before 22 August 2024. There are changes that may be brought into force at a future date.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
Part 2 Name, rules, powers etc
Part 5 Charges over a society's assets
Part 7 Accounts, audit and annual returns
Part 8 Inspection and investigations
Part 11 Miscellaneous and general
SCHEDULES
Provision for certain pre-commencement societies
Section 5 (cancellation of registration): societies registered before 26 July 1938
Preservation of certain rules facilitating investment in government securities (section 21)
Maximum shareholding (section 24): effect of certain resolutions on society's rules
Maximum deposits: effect of resolution on rules of societies registered before 27 April 1952
Maximum deposits: effect on certain resolutions on society's rules
Section 104 (inspection of books: power to authorise inspection)
Part 9: winding up of societies registered before 26 July 1938
Part 1 Amendments of the Credit Unions Act 1979
3.(1) Section 2 (supplementary provisions as to registration) is amended...
6.(1) Section 6 (minimum number of members) is amended as...
7.In section 7(3) (shares) for “section 24(1) of the 1965...
8.(1) Section 7A (power to issue interest-bearing shares) is amended...
9.(1) Section 18 (power to appoint inspector and call meeting)...
10.(1) Section 20 (cancellation or suspension of registration etc) is...
11.(1) Section 21 (amalgamations and transfers of engagements) is amended...
12.In section 22 (no conversion of credit union into company...
13.(1) Section 23 (conversion of company into credit union) is...
14.In section 26 (prohibition on subsidiaries) for the words from...
15.(1) Section 28 (provisions as to offences) is amended as...
16.(1) Section 31 (interpretation etc) is amended as follows.
Part 2 Amendments of other Acts
Friendly Societies Act 1974 (c. 46)
26.In section 40 (remuneration of qualified auditors), in subsections (1)...
27.In section 82(9) (amalgamation and transfer of engagements) for the...
28.In section 84A (conversion of registered societies into industrial and...
29.In section 109(1) (regulations) for “Industrial and Provident Societies Act...
30.(1) Schedule 6A (conversion of registered societies into industrial and...
Taxation of Chargeable Gains Act 1992 (c. 12)
46.The Taxation of Chargeable Gains Act 1992 is amended as...
47.(1) Section 140E (merger leaving assets within UK tax charge)...
48.In section 140F(1)(b) (merger: assets outside UK tax charge) for...
49.In section 140G(1)(b) (treatment of securities issued on merger) for...
50.(1) Section 170 (interpretation of sections 171 to 181) is...
51.In the heading before section 217D for “Industrial and provident...
52.In section 217D(3) (disposal of assets on union, amalgamation or...
53.In Schedule 7AC (exemptions for disposals by companies with substantial...
Trade Union and Labour Relations (Consolidation) Act 1992 (c. 52)
56.For “an industrial and provident society” (in each place except...
57.In section 1A (Welsh bodies) for paragraph (b) (not including...
58.In section 2(1)(b) (eligibility for registration) for the words from...
59.(1) Section 48(2) (powers of the manager: transfer of engagements)...
60.In section 57 (definitions relating to industrial and provident societies)...
61.In section 59(1)(b) (meaning of “officer” of registered social landlord)...
62.In section 60(1)(c) (meaning of “subsidiary”) for “the Friendly and...
63.In section 61(2) (meaning of “associate”) for “the Friendly and...
64.(1) Section 64 (index of defined expressions: Part 1) is...
65.(1) Schedule 1 (regulation of registered social landlords) is amended...
Political Parties, Elections and Referendums Act 2000 (c. 41)
74.The Political Parties, Elections and Referendums Act 2000 is amended...
75.In section 26(8)(b) (financial structure of registered party: adoption of...
76.In section 54(2)(g) (permissible donors) for the words from “or...
77.In Schedule 6 (details to be given in donation reports)...
78.In Schedule 6A (details to be given in transaction reports)...
Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)
87.The Companies (Audit, Investigations and Community Enterprise) Act 2004 is...
88.(1) Section 15D(4)(g) (permitted disclosure of information obtained under compulsory...
89.In section 53(b) (ceasing to be a community interest company)...
90.(1) Section 56 (becoming an industrial and provident society) is...
Charities and Trustee Investment (Scotland) Act 2005 (asp 10)
105.(1) Section 151(1) (interpretation of Chapter 6 of Part 4)...
107.In section 309A(9) (excluded activities: subsidised generation or export of...
108.In section 853(2)(b)(iii) (meaning of “deposit-taker”) for “the Industrial and...
109.In section 874(5)(a) (duty to deduct from certain payments of...
110.(1) Section 887 (industrial and provident society payments) is amended...
111.In section 991(3)(c) (meaning of “bank”) for “the Industrial and...
112.(1) Schedule 4 (index of defined expressions) is amended as...
Building Societies (Funding) and Mutual Societies (Transfers) Act 2007 (c. 26)
Housing and Regeneration Act 2008 (c. 17)
121.The Housing and Regeneration Act 2008 is amended as follows....
122.For “an industrial and provident society” (in each place) substitute...
123.For “industrial and provident society” (in each place except in...
124.In section 79(1)(b) (English bodies) for “the Industrial and Provident...
125.(1) Section 134 (non-audited industrial and provident society) is amended...
126.(1) Section 157 (extra powers of manager of industrial and...
127.In section 161(2) (company: conversion into industrial and provident society)...
128.In section 163 (industrial and provident society: restructuring) for subsection...
129.In section 164(3) (industrial and provident society: winding up) for...
130.(1) Section 165 (industrial and provident society: dissolution) is amended...
131.(1) Section 167 (transfer of property) is amended as follows....
132.In section 212(6) (industrial and provident societies: change of rules)...
133.In section 255(4) (amalgamation) for “section 50 of the Industrial...
134.In section 270 (meaning of “officer”) for “section 74 of...
135.In section 271(4) (meaning of “subsidiary” and “associate”) for “the...
136.In section 275 (general)— (a) omit the definition of “industrial...
Corporation Tax Act 2009 (c. 4)
141.For “registered industrial and provident society” (in each place where...
142.For “the Industrial and Provident Societies Act 1965” (in each...
143.For “industrial and provident societies” (in each place where those...
144.In section 465(3)(d) (exclusion of distributions except in tax avoidance...
145.In section 499 (industrial and provident society payments treated as...
Local Democracy, Economic Development and Construction Act 2009 (c. 20)
148.The Local Democracy, Economic Development and Construction Act 2009 is...
149.For “an industrial and provident society” (in each place) substitute...
150.In section 40(4) (exclusions) for the words from “subsection (1)”...
151.In section 43(6)(c) (right of entity to appoint auditor to...
152.(1) Section 44(4) (functions of auditor not appointed to conduct...
153.(1) Section 54(1) (interpretation) is amended as follows.
154.In section 113B(6) (boundaries of power under section 113A)—
Corporation Tax Act 2010 (c. 4)
156.For “registered industrial and provident society” (in each place where...
157.In section 47 (registered industrial and provident societies) for the...
158.(1) Section 90(1) (interpretation of Chapter 5 of Part 4)...
159.In section 151(2) (meaning of 75% subsidiary) for “registered industrial...
160.In section 645(3) (tests to be satisfied by the association)...
161.In section 653(3)(a) (approval of self-build societies) for “the Industrial...
162.In section 654(1) (delegation of powers to Regulator of Social...
163.In the table in section 1001 (provisions related to paragraphs...
164.In section 1029(1) (overview of Chapter 3 of Part 23)—...
165.In the heading before section 1055 for “Industrial and provident...
166.In section 1055 (industrial and provident societies: interest and share...
167.In section 1056(1)(b) (dividend or bonus relating to transactions) for...
169.In section 1120(3)(c) (meaning of “bank”) for “the Industrial and...
Taxation (International and Other Provisions) Act 2010 (c. 8)
175.In section 4(4)(b) (limits on doing things for commercial purpose...
176.In section 190(3) (transfer of property of Homes and Communities...
177.In section 191(5) (abolition of London Development Agency and transfer...
178.In section 200(9) (transfers of property etc to a Mayoral...
179.In section 216(4) (transfers of property, rights and liabilities) in...
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