Related Commentary  Related HMRC Manuals


In the heading the words “Registered society” substituted for the words “Industrial and provident society” by Co-operative and Community Benefit Societies Act 2014, s. 151 and Sch. 4, para. 145, with effect from 1 August 2014 (subject to the provisions of Sch. 5 and 6).

499(1)  Any dividend, bonus or other sum payable to a shareholder in–

(a)a registered society, or

(b)a UK agricultural or fishing co-operative,

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