Co-operative and Community Benefit Societies Act 2014

(5) In this Chapter “registered society” means— (a) a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, ... (b) a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969. (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.

111

In section 991(3)(c) (meaning of “bank”) for “the Industrial and Provident Societies Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

112

• (1) Schedule 4 (index of defined expressions) is amended as follows.

• (2) Omit the entries for “registered industrial and provident society”.

• (3) In the appropriate place insert—

registered society (in Chapter 6 of Part 4)	section 151(1)
registered society (in Chapter 3 of Part 15)	section 887(5)

.

Building Societies (Funding) and Mutual Societies (Transfers) Act 2007 (c. 26)

113

The Building Societies (Funding) and Mutual Societies (Transfers) Act 2007 is amended as follows.

114

• (1) Section 3 (transfers to subsidiaries of other mutuals) is amended as follows.

• (2) In subsection (10) for paragraph (c) substitute—

(c) a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014;

.

• (3) In subsection (11) for paragraph (c) substitute—

(c) sections 112 to 114 of the Co-operative and Community Benefit Societies Act 2014;

.

115

In section 4(5) (transfers to subsidiaries: distribution of funds) for paragraph (c) substitute—

(c) in relation to a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, the resolution required by section 112 of that Act.

Serious Crime Act 2007 (c. 27)

116

• (1) Section 27(12) of the Serious Crime Act 2007 (powers to wind up companies etc: England and Wales and Scotland) is amended as follows.

• (2) Omit the definition of “industrial and provident society”.

• (3) In the definition of “relevant body” for paragraph (c) substitute—

(c) a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014;

.

Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3)

117

Section 49 of the Bankruptcy and Diligence etc. (Scotland) Act 2007 (industrial and provident societies) is amended as follows.

118

• (1) Subsection (1) is amended as follows.

• (2) For the words from “section 3” to “1967” substitute “ section 62 (floating charges created by Scottish societies) of the Co-operative and Community Benefit Societies Act 2014 ”.

• (3) For the words from “3 Application to registered society” to the end substitute—

(62) (1) Part 2 of the Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3) (“the 2007 Act”) applies to a registered society as it applies to an incorporated company. (2) Subsection (3) applies where any assets of a registered society are subject to— (a) a floating charge created under Part 2 of the 2007 Act (as applied by this section), and (b) an agricultural charge created under Part 2 of the Agricultural Credits (Scotland) Act 1929. (3) For the purposes of determining the relative ranking of those charges, the following provisions of the 2007 Act apply as if the agricultural charge were a floating charge created under Part 2 of that Act on the date of creation of the agricultural charge— - section 40(1) to (3) (including as subject to section 41(1) to (4)), - section 45(3)(c).

119

In subsection (2), for “4” substitute “ 63 ”.

120

• (1) Subsection (3) is amended as follows.

• (2) For “5 (supplemental provisions)” substitute “ 64 (notification of charges etc: Scotland) ”.

• (3) For paragraph (a) substitute—

(a) for paragraph (a) of subsection (1) substitute— (a) the giving to the FCA of notice of any security, except a floating charge, granted by a registered society over any of its assets;

.

• (4) In paragraph (b) for “4” substitute “ 63 ”.

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 “ a registered society ”.

123

For “industrial and provident society” (in each place except in section 275, in the entry for “industrial and provident society in section 276, or in the expression “an industrial and provident society”) substitute “registered society”.

124

In section 79(1)(b) (English bodies) for “the Industrial and Provident Societies Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

125

• (1) Section 134 (non-audited industrial and provident society) is amended as follows.

• (2) For subsection (2) substitute—

(2) Section 85 of the Co-operative and Community Benefit Societies Act 2014 (“the 2014 Act”) (duty to obtain accountant's report) applies to the society as if subsection (1)(b) were omitted (accountant's report required only where turnover exceeds specified sum).

• (3) In subsection (3)(a) for the words from “section 4” to the end substitute “ section 83 of the 2014 Act (duty to appoint auditors) did not apply because of a resolution under section 84 of that Act (power to disapply auditing requirements), ”.

• (4) For subsection (5) substitute—

(5) Qualified auditor” and “year of account” have the same meaning as in Part 7 of the 2014 Act (for “year of account” see sections 77 and 78 of that Act).

126

• (1) Section 157 (extra powers of manager of industrial and provident society) is amended as follows.

• (2) In subsection (3) for “section 50 of the Industrial and Provident Societies Act 1965” substitute “ section 109 of the Co-operative and Community Benefit Societies Act 2014 ”.

• (3) In subsection (4) for “sections 51 and 52 of the Industrial and Provident Societies Act 1965” substitute “ section 110 or 112 of the Co-operative and Community Benefit Societies Act 2014 ”.

127

In section 161(2) (company: conversion into industrial and provident society) for “section 53 of the Industrial and Provident Societies Act 1965” substitute “ section 115 of the Co-operative and Community Benefit Societies Act 2014 ”.

128

In section 163 (industrial and provident society: restructuring) for subsection (3) substitute—

(3) The following provisions of the Co-operative and Community Benefit Societies Act 2014 are the restructuring provisions— (a) section 109 (amalgamation of societies); (b) section 110 (transfer of engagements between societies); (c) section 112 (conversion of society into a company etc).

129

In section 164(3) (industrial and provident society: winding up) for “section 55 of the Industrial and Provident Societies Act 1965” substitute “ section 123 of the Co-operative and Community Benefit Societies Act 2014 ”.

130

• (1) Section 165 (industrial and provident society: dissolution) is amended as follows.

• (2) In subsection (1)(b) for “section 58 of the Industrial and Provident Societies Act 1965.” substitute “ section 119 of the Co-operative and Community Benefit Societies Act 2014. ”

• (3) In subsection (2)—

• (a) for “section 58(5)” substitute “ section 121 ”;

• (b) for “section 58(6)” substitute “ section 122 ”.

131

• (1) Section 167 (transfer of property) is amended as follows.

• (2) In subsection (1)(a) for “section 55(a) or (b) of the Industrial and Provident Societies Act 1965” substitute “ section 119 or 123 of the Co-operative and Community Benefit Societies Act 2014 ”.

• (3) In subsection (5)—

• (a) omit paragraph (a);

• (b) at the end of paragraph (c) (before the “or”) insert—

(ca) the Co-operative and Community Benefit Societies Act 2014,

.

132

In section 212(6) (industrial and provident societies: change of rules) for “section 10(1) of the Industrial and Provident Societies Act 1965” substitute “ section 16(2) of the Co-operative and Community Benefit Societies Act 2014 ”.

133

In section 255(4) (amalgamation) for “section 50 of the Industrial and Provident Societies Act 1965” substitute “ section 109 of the Co-operative and Community Benefit Societies Act 2014 ”.

134

In section 270 (meaning of “officer”) for “section 74 of the Industrial and Provident Societies Act 1965” substitute “ section 149 of the Co-operative and Community Benefit Societies Act 2014 ”.

135

In section 271(4) (meaning of “subsidiary” and “associate”) for “the Friendly and Industrial and Provident Societies Act 1968” substitute “ Part 7 of the Co-operative and Community Benefit Societies Act 2014 ”.

136

In section 275 (general)—

• (a) omit the definition of “industrial and provident society”;

• (b) in the appropriate place insert—

137

In section 276 (index of defined terms)—

• (a) omit the entry for “industrial and provident society”;

• (b) in the appropriate place insert—

Registered society	Section 275

Local Transport Act 2008 (c. 26)

138

In section 102C(6)(b) of the Local Transport Act 2008 (boundaries of power under section 102B) for the words from the beginning to “1965 or” substitute “ a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 or a society registered or deemed to be registered under ”.

Counter Terrorism Act 2008 (c. 28)

139

• (1) In Schedule 7 to the Counter Terrorism Act 2008 (terrorist financing and money laundering) paragraph 6(1)(a) is amended as follows.

• (2) For “a society registered under the Industrial and Provident Societies Act 1965” substitute “ a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 ”.

• (3) In sub-paragraph (i) for “section 6” substitute “ section 24 ”.

• (4) In sub-paragraph (ii) for “section 7(3)” substitute “ section 67(2) ”.

Corporation Tax Act 2009 (c. 4)

140

The Corporation Tax Act 2009 is amended as follows.

141

For “registered industrial and provident society” (in each place where those words occur except in Schedule 4) substitute “ registered society ”.

142

For “the Industrial and Provident Societies Act 1965” (in each place) substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

143

For “industrial and provident societies” (in each place where those words occur except in section 465 or in the short title of an enactment) substitute “ registered societies ”.

144

In section 465(3)(d) (exclusion of distributions except in tax avoidance cases) for “registered industrial and provident societies” substitute “ registered societies ”.

145

In section 499 (industrial and provident society payments treated as interest under loan relationship) in the heading for “Industrial and provident society” substitute “ Registered society ”.

146

In Schedule 4 (index of defined expressions)—

• (a) omit the entry for “registered industrial and provident society”;

• (b) after the entry for “registered pension scheme” insert—

registered society	section 1119 of CTA 2010

.

Finance Act 2009 (c. 10)

147

In section 124(2) of the Finance Act 2009 (mutual societies: tax consequences of transfers of business etc) for paragraph (c) substitute—

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

Local Democracy, Economic Development and Construction Act 2009 (c. 20)

148

The Local Democracy, Economic Development and Construction Act 2009 is amended as follows.

149

For “an industrial and provident society” (in each place) substitute “ a registered society ”.

150

In section 40(4) (exclusions) for the words from “subsection (1)” to the end substitute

— (a) the society is a small society (within the meaning of Part 7 of the Co-operative and Community Benefit Societies Act 2014) for that year, or (b) section 83 of that Act (duty to appoint auditors) does not apply to the society for that year because of a resolution under section 84 of that Act (power to disapply auditing requirements).

151

In section 43(6)(c) (right of entity to appoint auditor to conduct statutory audit) for sub-paragraph (i) (not including the “or” at the end of it) substitute—

(i) section 83 of the Co-operative and Community Benefit Societies Act 2014,

.

152

• (1) Section 44(4) (functions of auditor not appointed to conduct statutory audit) is amended as follows.

• (2) For paragraphs (b) and (c) (not including the “and” at the end of paragraph (c)) substitute—

(b) section 87(3) to (8) of the Co-operative and Community Benefit Societies Act 2014 apply in relation to that report as they apply to a report under section 87(2) of that Act, (c) section 127(2) of that Act applies in relation to any contravention of section 87(6) of that Act (as applied by paragraph (b)),

.

• (3) In paragraph (d)—

• (a) for “section 13” substitute “ section 98 ”;

• (b) for “subsection (5)” substitute “ subsection (7) ”.

153

• (1) Section 54(1) (interpretation) is amended as follows.

• (2) In paragraph (c) of the definition of “financial year” for the words from “the Friendly” to the end substitute “ the Co-operative and Community Benefit Societies Act 2014 (see sections 77 and 78 of that Act); ”.

• (3) Omit the definition of “industrial and provident society”.

• (4) In the appropriate place insert—

“registered society” has the meaning given by section 1 of the Co-operative and Community Benefit Societies Act 2014;

.

154

In section 113B(6) (boundaries of power under section 113A)—

• (a) omit the “or” at the end of paragraph (a);

• (b) for paragraph (b) substitute—

(b) a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, or (c) a society registered or deemed to be registered under the Industrial and Provident Societies Act (Northern Ireland) 1969.

Corporation Tax Act 2010 (c. 4)

155

The Corporation Tax Act 2010 is amended as follows.

156

For “registered industrial and provident society” (in each place where those words occur except in sections 90 and 1119 and Schedule 4) substitute “ registered society ”.

157

In section 47 (registered industrial and provident societies) for the heading substitute “ Registered societies ”.

158

• (1) Section 90(1) (interpretation of Chapter 5 of Part 4) is amended as follows.

• (2) In the definition of “excluded company” for “registered industrial and provident society” substitute “ registered society ”.

• (3) For the definition of “registered industrial and provident society” substitute—

“registered society” means— (a) a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, ... (b) a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969, or (c) an SCE formed in accordance with Council Regulation ( EC ) No 1435/2003 on the Statute for a European Cooperative Society,

.

159

In section 151(2) (meaning of 75% subsidiary) for “registered industrial or provident society” substitute “ registered society ”.

160

In section 645(3) (tests to be satisfied by the association) for the words from “a society” to the end substitute

— (a) a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, or (b) a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969.

161

In section 653(3)(a) (approval of self-build societies) for “the Industrial and Provident Societies Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

162

In section 654(1) (delegation of powers to Regulator of Social Housing) for “the Industrial and Provident Societies Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

163

In the table in section 1001 (provisions related to paragraphs A to H in section 1000(1)) for “industrial and provident society” substitute “ registered society ”.

164

In section 1029(1) (overview of Chapter 3 of Part 23)—

• (a) in paragraph (g) for “industrial and provident societies” substitute “ registered societies ”;

• (b) in paragraph (h) for “industrial and provident society” substitute “ registered society ”.

165

In the heading before section 1055 for “Industrial and provident society” substitute “ Registered society ”.

166

In section 1055 (industrial and provident societies: interest and share dividends) in the heading for “Industrial and provident societies” substitute “ Registered societies ”.

167

In section 1056(1)(b) (dividend or bonus relating to transactions) for “an industrial and provident society” substitute “ a registered society ”.

168

• (1) Section 1119 (definitions) is amended as follows.

• (2) Omit the definition of “registered industrial and provident society”.

• (3) After the definition of “registered pension scheme” insert—

“registered society” means— (a) a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014, (b) a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969, (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,

.

169

In section 1120(3)(c) (meaning of “bank”) for “the Industrial and Provident Societies Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

170

In Schedule 4 (index of defined expressions)—

• (a) omit the entries for “registered industrial and provident society”;

• (b) after the entry for “registered pension scheme” insert—

registered society (except in Chapter 5 of Part 4)	section 1119
registered society (in Chapter 5 of Part 4)	section 90(1)

.

Taxation (International and Other Provisions) Act 2010 (c. 8)

171

• (1) Section 118 of the Taxation (International and Other Provisions) Act 2010 (introduction to section 119) is amended as follows.

• (2) In subsection (2)(b) for “society registered under the Industrial and Provident Societies Act 1965” substitute “ registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.

• (3) In subsection (11) in the definition of “co-operative society” for “society registered under the Industrial and Provident Societies Act 1965” substitute “ registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 , a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.

Finance Act 2010 (c. 13)

172

In Part 3 of Schedule 1 to the Finance Act 2010 (bank payroll tax) in paragraph 44(9)(j) for “the Industrial and Provident Societies Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

Finance Act 2011 (c. 11)

173

In Part 8 of Schedule 19 to the Finance Act 2011 (bank levy) in paragraph 73(1)(j) for “the Industrial and Provident Societies Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

Localism Act 2011 (c. 20)

174

The Localism Act 2011 is amended as follows.

175

In section 4(4)(b) (limits on doing things for commercial purpose in exercise of general power) for the words from the beginning to “1965 or” substitute “ a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 or a society registered or deemed to be registered under ”.

176

In section 190(3) (transfer of property of Homes and Communities Agency etc) in paragraph (b) of the definition of “company” for the words from the beginning to “1965 or” substitute “ a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 or a society registered or deemed to be registered under ”.

177

In section 191(5) (abolition of London Development Agency and transfer of its property etc) in paragraph (b) of the definition of “company” for the words from the beginning to “1965 or” substitute “ a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 or a society registered or deemed to be registered under ”.

178

In section 200(9) (transfers of property etc to a Mayoral development corporation) in paragraph (b) of the definition of “company” for the words from the beginning to “1965 or” substitute “ a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 or a society registered or deemed to be registered under ”.

179

In section 216(4) (transfers of property, rights and liabilities) in paragraph (b) of the definition of “company” for the words from the beginning to “1965 or” substitute “ a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014 or a society registered or deemed to be registered under ”.

Public Bodies Act 2011 (c. 24)

180

• (1) Section 36(1) of the Public Bodies Act 2011 (interpretation) is amended as follows.

• (2) In the definition of “community benefit society”—

• (a) in paragraph (a) for “the Co-operative and Community Benefit Societies and Credit Unions Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”;

• (b) for paragraph (b) (not including the “or” at the end of it) substitute—

(b) a pre-commencement society (within the meaning of that Act) that meets the condition in section 2(2)(a)(ii) of that Act,

.

• (3) In the definition of “co-operative society”—

• (a) in paragraph (a) for “the Co-operative and Community Benefit Societies and Credit Unions Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”;

• (b) for paragraph (b) (not including the “or” at the end of it) substitute—

(b) a pre-commencement society (within the meaning of that Act) that meets the condition in section 2(2)(a)(i) of that Act,

.

Charities Act 2011 (c. 25)

181

The Charities Act 2011 is amended as follows.

182

• (1) Section 229 (application for conversion by registered society) is amended as follows.

• (2) In subsection (1) for “the Co-operative and Community Benefit Societies and Credit Unions Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

• (3) In subsection (5) for the words from “section” to the end substitute “ section 113 of the Co-operative and Community Benefit Societies Act 2014. ”

183

• (1) Schedule 3 (exempt charities) is amended as follows.

• (2) In paragraph 26 for “the Co-operative and Community Benefit Societies and Credit Unions Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

• (3) In paragraph 27 for “the Co-operative and Community Benefit Societies and Credit Unions Act 1965” substitute “ the Co-operative and Community Benefit Societies Act 2014 ”.

SCHEDULE 5

Continuity of the law

1

The repeal and re-enactment of provisions by this Act does not affect the continuity of the law.

2

• (1) This paragraph applies to a reference (express or implied) in this Act, another enactment or an instrument or document, to a provision of this Act.

• (2) The reference is, subject to its context, to be read as being or including a reference to the corresponding provision repealed by this Act (or any earlier corresponding provision), in relation to times, circumstances or purposes in relation to which that provision had effect.

3

• (1) Sub-paragraph (2) applies to a reference (express or implied) in any enactment, instrument or document to a provision repealed by this Act.

• (2) The reference is, subject to its context, to be read as being or including a reference to the corresponding provision of this Act, in relation to times, circumstances or purposes in relation to which that provision has effect.

4

Any power conferred by an Act that is exercisable in relation to a provision repealed by this Act is exercisable in relation to the corresponding provision of this Act.

5

Anything done, or having effect as if done, under (or for the purposes of or in reliance on) a provision repealed by this Act, and in force or effective immediately before the time this Act comes into force, has effect after that time as if done under (or for the purposes of or in reliance on) the corresponding provision of this Act.

6

• (1) Paragraphs 1 to 5 have effect in place of section 17(2) of the Interpretation Act 1978.

• (2) Those paragraphs are subject to any specific transitional provision or saving contained in this Act.

• (3) Nothing in this Schedule affects any other provision of the Interpretation Act 1978.

Effect of old transitionals and savings

7

The repeals made by this Act do not affect the operation of any transitional provision or saving relating to the coming into force of a provision reproduced in this Act in so far as the transitional provision or saving is not specifically reproduced in this Act but remains capable of having effect in relation to the corresponding provision of this Act or otherwise.

8

• (1) The repeal by this Act of an enactment previously repealed subject to savings does not affect the continued operation of those savings.

• (2) The repeal by this Act of a saving on the previous repeal of an enactment does not affect the operation of the saving in so far as it is not specifically reproduced in this Act but remains capable of having effect.

Use of existing forms etc

9

Any reference to an enactment repealed by this Act which is contained in a document made, served or issued after the repeal comes into force is, subject to its context, to be read as being or including a reference to the corresponding provision of this Act.

Meaning of “enactment”

10

In this Schedule “enactment” includes—

• (a) an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978,

• (b) an enactment contained in, or in an instrument made under, an Act of the Scottish Parliament,

• (c) an enactment contained in, or in an instrument made under, a Measure or Act of the National Assembly for Wales, and

• (d) an enactment contained in, or in an instrument made under, Northern Ireland legislation within the meaning of the Interpretation Act 1978.

SCHEDULE 6

Establishment of a single county court

1

• (1) This paragraph applies if section 17(1) of the Crime and Courts Act 2013 (establishment of a single county court) has not been brought into force before the time this Act comes into force.

• (2) Until the day section 17(1) of that Act comes into force—

• (a) section 35(1) of this Act has effect as if the reference to the county court were to the county court whose jurisdiction contains the society's registered office or the member's residence, at the option of the society;

• (b) section 122(4) of this Act has effect as if the reference to the county court were to the county court having jurisdiction in the locality in which the society's office is situated;

• (c) section 140(2) of this Act has effect as if the reference to the county court were to a county court.

Amendments relating to the punishment of offences in England and Wales

2

In relation to an offence committed before the commencement of section 280 of the Criminal Justice Act 2003, section 7(7) of this Act (penalty for offence under that section) has effect as if for paragraphs (a) and (b) there were substituted “ to a fine not exceeding level 3 on the standard scale or imprisonment for a term not exceeding 3 months (or both). ”

Land Registration etc. (Scotland) Act 2012 (asp 5)

3

Until paragraph 15 of Schedule 5 to the Land Registration etc. (Scotland) Act 2012 comes into force—

• (a) section 52(2)(a) has effect with the omission of “or authenticated”;

• (b) section 55 has effect with the omission of “(or, in the case of an electronic document, authenticated)”;

• (c) in Part 2 of Schedule 1 the Note to Form C has effect—

• (i) with the substitution for “In the case of a traditional document, subscription of it” of “Subscription of the document”;

• (ii) with the omission of the words after “1995”;

• (d) in Part 2 of Schedule 2, the Note at the end has effect—

• (i) with the substitution for the words from the beginning to “granter” of “Subscription of the document by the granter of it”;

• (ii) with the omission of the words after “1995”.

SCHEDULE 7

Meaning of “registered society”

A society's name

Charitable status to appear on documents etc

Power to invest

Register of members and officers

Capacity of a society and relationship with its rules

Charges on assets of English and Welsh societies

Registered society with withdrawable share capital not to carry on banking etc

Duty to keep books of account etc

Power of members etc to inspect own account and society's register

Offences by societies to be also offences by officers etc

Power to apply company law provisions on investigations, names and dissolution etc

Amendments, repeals etc

Pre-commencement societies

Form A

Form B

Form C

Form A

Form B

Form C

Form D

Form E

Form F

Introduction

Section 5 (cancellation of registration): societies registered before 26 July 1938

Powers of a society registered on or before 1 January 1894

Section 15: amendments registered on or before 27 March 1928 increasing a member's financial contribution

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

The 1968 Act: consequential amendments to rules

Section 37 (nomination by member of entitlement to property in society on member's death): nominations made before 5 August 1954

Section 50 (common seals)

Section 59 (charges on assets of English and Welsh societies): instruments executed before 14 September 1967

Section 104 (inspection of books: power to authorise inspection)

Section 108 (inspection of books: general restriction)

Part 9: winding up of societies registered before 26 July 1938

Forged Transfers Act 1891 (c. 43)

Libraries Offences Act 1898 (c. 53)

Stock Transfer Act 1963 (c. 18)

Transport Act 1968 (c. 73)

National Savings Bank Act 1971 (c. 29)

Local Government Act 1972 (c. 7)

Friendly Societies Act 1974 (c. 46)

Industrial Common Ownership Act 1976 (c. 78)

Housing Act 1985 (c. 68)

Housing Associations Act 1985 (c. 69)

Finance Act 1986 (c. 41)

Company Directors Disqualification Act 1986 (c. 46)

Housing (Scotland) Act 1987 (c. 26)

Income and Corporation Taxes Act 1988 (c. 1)

Local Government and Housing Act 1989 (c. 42)

Opticians Act 1989 (c. 44)

Enterprise and New Towns (Scotland) Act 1990 (c. 35)

Taxation of Chargeable Gains Act 1992 (c. 12)

Trade Union and Labour Relations (Consolidation) Act 1992 (c. 52)

Housing Act 1996 (c. 52)

Scotland Act 1998 (c. 46)

Greater London Authority Act 1999 (c. 29)

Financial Services and Markets Act 2000 (c. 8)

Terrorism Act 2000 (c. 11)

Political Parties, Elections and Referendums Act 2000 (c. 41)

Housing (Scotland) Act 2001 (asp 10)

Land Registration Act 2002 (c. 9)

Proceeds of Crime Act 2002 (c. 29)

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Licensing Act 2003 (c. 17)

Fire and Rescue Services Act 2004 (c. 21)

Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)

Housing Act 2004 (c. 34)

Income Tax (Trading and Other Income) Act 2005 (c. 5)

Charities and Trustee Investment (Scotland) Act 2005 (asp 10)

Companies Act 2006 (c. 46)

Income Tax Act 2007 (c. 3)

Building Societies (Funding) and Mutual Societies (Transfers) Act 2007 (c. 26)

Serious Crime Act 2007 (c. 27)

Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3)

Housing and Regeneration Act 2008 (c. 17)

Local Transport Act 2008 (c. 26)

Counter Terrorism Act 2008 (c. 28)

Corporation Tax Act 2009 (c. 4)

Finance Act 2009 (c. 10)

Local Democracy, Economic Development and Construction Act 2009 (c. 20)

Corporation Tax Act 2010 (c. 4)

Taxation (International and Other Provisions) Act 2010 (c. 8)

Finance Act 2010 (c. 13)

Finance Act 2011 (c. 11)

Localism Act 2011 (c. 20)

Public Bodies Act 2011 (c. 24)

Charities Act 2011 (c. 25)

Continuity of the law

Effect of old transitionals and savings

Use of existing forms etc

Meaning of “enactment”

Establishment of a single county court

Amendments relating to the punishment of offences in England and Wales

Land Registration etc. (Scotland) Act 2012 (asp 5)

Editorial notes

[^key-6ee11e7d997c40f4f114526b598a7e48]: S. 2 excluded by 1979 c. 34, s. 2(1) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 3(2) (with Sch. 5))

[^key-e2e804e9a5b56f723517f78b195b785d]: S. 4(2) excluded by 1979 c. 34, s. 2(1) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 3(2) (with Sch. 5))

[^key-6c1c73d0ae7965b15f93485558b5eaa2]: S. 14 excluded by 1979 c. 34, s. 2(1) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 3(2) (with Sch. 5))

[^key-cc0752868a7e9b9ccb4b1b2cd9cd5ebd]: S. 3(2) applied (with modifications) by 1979 c. 34, s. 2(2) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 3(2) (with Sch. 5))

[^key-c0e7b62a3480f18fe5d8a00b2ca6dc4b]: Act restricted by 1979 c. 34, s. 2(3) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 3(3) (with Sch. 5))

[^key-19988d8d8ab758597101748f630ed4f5]: S. 10(3)(4) modified by 1979 c. 34, s. 3(4) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 4(3) (with Sch. 5))

[^key-602b6d8dd535ddcda4cb85c7bc6eee5f]: S. 16(4) modified by 1979 c. 34, s. 4(3) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 5(2) (with Sch. 5))

[^key-4792e07d7d45c3a7356be63d294f7c89]: S. 21 excluded by 1979 c. 34, s. 4(5) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 5(3) (with Sch. 5))

[^key-213a59d5c46126343b2a08363b11b06b]: Sch. 3 para. 5 excluded by 1979 c. 34, s. 4(5) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 5(3) (with Sch. 5))

[^key-ee262b78570df3acf9484e189f047d97]: S. 3(1)(a)(i) modified by 1979 c. 34, s. 6(1A) (as inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 6(3) (with Sch. 5))

[^key-bc0e93b2a426162b113e414fb5cc5448]: S. 5(3)(b) modified by 1979 c. 34, s. 6(1A) (as inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 6(3) (with Sch. 5))

[^key-cb686284946ff517e6e6dc38a8578f81]: S. 115(2) modified by 1979 c. 34, s. 6(1A) (as inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 6(3) (with Sch. 5))

[^key-4dbd523820a4154aa42f4e5cc4699604]: S. 107 applied by 1979 c. 34, s. 18(3) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 9(3) (with Sch. 5))

[^key-848a2f68fa41bb781529d6d55ea8c53f]: S. 5 applied (with modifications) by 1979 c. 34, s. 20(1)-(1ZD) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 10(2) (with Sch. 5))

[^key-e15223b00f1569f76ea0b0a309324c5c]: S. 7 applied (with modifications) by 1979 c. 34, s. 20(1C) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 10(4) (with Sch. 5))

[^key-fd0546421cedb5afc19d9284b22830bf]: S. 9 applied (with modifications) by 1979 c. 34, s. 20(1D) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 10(4) (with Sch. 5))

[^key-16440486dd05311246dbd7a4b99c00b2]: S. 109 modified by 1979 c. 34, s. 21(1)-(3A) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 11(2)-(4) (with Sch. 5))

[^key-8b856459b5c8388d489f4b474c8e1c37]: S. 110 modified by 1979 c. 34, s. 21(1)-(3A) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 11(2)-(4) (with Sch. 5))

[^key-f4005eb8b022e74a7f2857ae8b67760d]: Ss. 112-114 excluded by 1979 c. 34, s. 22 (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 12 (with Sch. 5))

[^key-bcb328e9dfd7984f25fd4dd21728e64a]: S. 115 modified by 1979 c. 34, s. 23(3) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 13(3) (with Sch. 5))

[^key-0961045e456f93efcedb7f82fd238a2e]: S. 116 excluded by 1979 c. 34, s. 23(5) (as inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 13(4) (with Sch. 5))

[^key-43f61c2542e81d20b739fdc323643ae0]: Pt. 10 modified by 1979 c. 34, s. 28(1) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 15(2) (with Sch. 5))

[^key-e72c5caa8378ac5fce232723657b2a93]: S. 141 applied by 1979 c. 34, s. 31(2) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 16(3) (with Sch. 5))

[^key-9aa7619d41a95fbe793c16a6f6d55bac]: Ss. 143-146 applied by 1979 c. 34, s. 31(2) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 16(3) (with Sch. 5))

[^key-96a57e292fc8a8911817b32df6aa8eb7]: S. 148 applied by 1979 c. 34, s. 31(2) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 16(3) (with Sch. 5))

[^key-c380ab7bcbd519b5b176951b2eaccdc8]: S. 149 applied by 1979 c. 34, s. 31(2) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 16(3) (with Sch. 5))

[^key-bb6d8784d714d73992f12c41876293ed]: Act modified by 1979 c. 34, s. 31(3) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 16(4)(a) (with Sch. 5))

[^key-de3847bf38b62373825bda41d8202111]: S. 67(1) excluded by 1979 c. 34, s. 31(4) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 16(5)(b) (with Sch. 5))

[^key-052ba79a539390fc22757e3d15738582]: Ss. 77, 78 excluded by 1979 c. 34, s. 31(4) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 16(5)(b) (with Sch. 5))

[^key-aab491db179cbe7546e2d907b8deb175]: S. 81 excluded by 1979 c. 34, s. 31(4) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 16(5)(b) (with Sch. 5))

[^key-fee30e7408cf39f84f20effc8031665e]: S. 89 excluded by 1979 c. 34, s. 31(4) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 16(5)(b) (with Sch. 5))

[^key-cf3f15d94bea754bb3548fb0b70d0b35]: S. 90 excluded by 1979 c. 34, s. 31(4) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 16(5)(b) (with Sch. 5))

[^key-017bb2f3fe3093b5d3b86fc7e5ac36a7]: S. 142 excluded (N.I.) by 1979 c. 34, s. 32(1) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 17(2) (with Sch. 5))

[^key-ac1a467bb26b5bdd459c77d611678769]: S. 97 modified by 1974 c. 46, s. 40(3) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 26 (with Sch. 5))

[^key-7bab629b2a29583ea94d4657bcb5fdc0]: Act applied by Housing Act 1996 (c. 52), Sch. 1 para. 9(5) (as amended (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 65(4)(b)(i) (with Sch. 5))

[^key-ee9efe79deda1c646e95e78d6b50d4c2]: S. 53(5) modified by 2002 c. 9, s. 91(9A) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 80 (with Sch. 5))

[^key-c895ec9a7cd9dbe8150c056cc6ad47bd]: S. 85 applied (with modifications) by 2008 c. 17, s. 134(2) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 125(2) (with Sch. 5))

[^key-5fc167d402d08deb3b30b4c2e0baacdc]: Act excluded by Housing and Regeneration Act 2008 (c. 17), s. 167(5)(ca) (as inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 131(3)(b) (with Sch. 5))

[^key-7b99dbbf4a118e2c993429b8150c7daa]: S. 87(3)-(8) applied by 2009 c. 20, s. 44(4)(b) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 152(2) (with Sch. 5))

[^key-c00030d11d5197eca33925aa5dabe68a]: S. 127 applied by 2009 c. 20, s. 44(4)(c) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 152(2) (with Sch. 5))

[^key-ed9eaefa9d80c314b6ee5a46bc199f07]: S. 111 modified by SI 2014/229 art. 13 (as substituted (1.8.2014) by The Co-operative and Community Benefit Societies and Credit Unions (Arrangements, Reconstructions and Administration) (Amendment) Order 2014 (S.I. 2014/1822), arts. 1(2), 4)

[^key-3d0f4cb80e0df7b19e87d8cde2c2cb4f]: S. 113 modified by S.I. 2014/229 art. 14 (as substituted (1.8.2014) by The Co-operative and Community Benefit Societies and Credit Unions (Arrangements, Reconstructions and Administration) (Amendment) Order 2014 (S.I. 2014/1822), arts. 1(2), 4)

[^key-6317d47887939f5ff5f6a54e31e05dbc]: S. 126 modified by S.I. 2014/229 art. 15 (as substituted (1.8.2014) by The Co-operative and Community Benefit Societies and Credit Unions (Arrangements, Reconstructions and Administration) (Amendment) Order 2014 (S.I. 2014/1822), arts. 1(2), 4)

[^key-9a3d0e300d8be7180da074fe3269c399]: Words in Sch. 4 para. 47(2) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 3(a),15

[^key-65005439c7d1b1674d778da513aea599]: Words in Sch. 4 para. 47(3) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 3(b),15

[^key-7ffbad366bea3bfe6e09086e6ecddcb7]: Words in Sch. 4 para. 48 inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 4, 15

[^key-9a23f2d79d3983590f95768fb6d3618b]: Words in Sch. 4 para. 49 inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 5, 15

[^key-05e685cb993bca99accc24823345ab35]: Words in Sch. 4 para. 50(2) substituted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 6(a),15

[^key-4fd7f92c84e3fbfdde2ce6f008962046]: Words in Sch. 4 para. 50(3) substituted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 6(b),15

[^key-ac7fb076d39e08b12cda4cd14cfc674e]: Words in Sch. 4 para. 53 substituted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 715

[^key-ef85a0cf7ad53eb9b7a7064631909693]: Word in Sch. 4 para. 82(3) omitted (1.8.2014) by virtue of Finance Act 2014 (c. 26), Sch. 39 paras. 8(a),15

[^key-9ca4772c6efaf7c7b2896cd6680ef4e2]: Words in Sch. 4 para. 82(3) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 8(b),15

[^key-ec9e88150d88396a53f6b9b0053aa5a2]: Word in Sch. 4 para. 94(4) omitted (1.8.2014) by virtue of Finance Act 2014 (c. 26), Sch. 39 paras. 9(a),1515

[^key-c80656f7adcb908a215744c9d7c7f587]: Words in Sch. 4 para. 94(4) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 9(b),15

[^key-7cb36f5d3474d37252cb0e83fbe63dc0]: Word in Sch. 4 para. 105(3) omitted (1.8.2014) by virtue of Finance Act 2014 (c. 26), Sch. 39 paras. 10(a),15

[^key-fc5ef5a0671dafa00225db291af21977]: Words in Sch. 4 para. 105(3) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 10(b),15

[^key-deed16b2901fd4f262e3b98ebc3f0e19]: Word in Sch. 4 para. 110(5) omitted (1.8.2014) by virtue of Finance Act 2014 (c. 26), Sch. 39 paras. 11(a),15

[^key-e0d53552c184c758df4b4d87934d1b38]: Words in Sch. 4 para. 110(5) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 11(b),15

[^key-318a86f8ea555f6581e9a884aab7a777]: Word in Sch. 4 para. 158(3) omitted (1.8.2014) by virtue of Finance Act 2014 (c. 26), Sch. 39 paras. 12(a),15

[^key-9351def3f45b2d1c4d158e09053c9a0a]: Words in Sch. 4 para. 158(3) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 12(b),15

[^key-b82e5dc8a05bae839ec171c2e18fd506]: Words in Sch. 4 para. 168(3) substituted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 13,15

[^key-b8bc45bc587582b5b2bede37ef8e42bf]: Words in Sch. 4 para. 171(2) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 14(a),15

[^key-80fe6dc5d7abe92cb221828684679886]: Words in Sch. 4 para. 171(3) inserted (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 14(b),15

[^M_C_2c920afb-0edd-4ff2-ab7b-0a1bdf6e7e73]: S. 85 modified (1.8.2014) by 1996 c. 52, Sch. 1 para. 17(2) (as substituted by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 65(12)(b) (with Sch. 5))

[^key-9079970eccf6f618e60dd3531820a5b3]: Sch. 4 paras. 106, 107 omitted (with application in accordance with Sch. 6 para. 14 of the commencing Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 12(b)

[^key-0e2a02303d4f50a3b7a77bfe34e680c9]: Act applied (with modifications) by The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 (S.I. 2008/566), Sch. 1 (as inserted (with effect in accordance with reg. 2(4) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 2 para. 15 (with reg. 2(6)(7)))

[^key-5179a459f43c4332f7eb717b924953b8]: Sum in s. 84(1)(a) substituted (6.4.2018) by The Co-operative and Community Benefit Societies Act 2014 (Amendments to Audit Requirements) Order 2018 (S.I. 2018/322), arts. 1, 2(a)

[^key-c80d352195f5cdbfb0cba0246a642249]: Sum in s. 84(1)(b) substituted (6.4.2018) by The Co-operative and Community Benefit Societies Act 2014 (Amendments to Audit Requirements) Order 2018 (S.I. 2018/322), arts. 1, 2(b)

[^key-8d027856b5a1a0db5a89308d14e22bf7]: S. 142(1)(a)(b) substituted (6.4.2018 immediately after 2016 c. 16 (N.I.), s. 8(2) comes into force) by The Financial Services Act 2012 (Mutual Societies) Order 2018 (S.I. 2018/323), art. 1, Sch. 4 para. 2(2)(b) (with art. 3)

[^key-6af291f7749aae66dd8dc3014995b537]: S. 142(2)(b)(ii)(iii) substituted (6.4.2018 immediately after 2016 c. 16 (N.I.), s. 8(2) comes into force) by The Financial Services Act 2012 (Mutual Societies) Order 2018 (S.I. 2018/323), art. 1, Sch. 4 para. 2(2)(c) (with art. 3)

[^key-54d8c583401e85bfb66793ee8cd2e360]: Words in the definition of “Gazette” in s. 149 substituted (6.4.2018 immediately after 2016 c. 16 (N.I.), s. 8(2) comes into force) by The Financial Services Act 2012 (Mutual Societies) Order 2018 (S.I. 2018/323), art. 1, Sch. 4 para. 2(3) (with art. 3)

[^key-e520e3a47a184122fc5027cf9bc21d67]: Words in s. 142 heading substituted (6.4.2018 immediately after 2016 c. 16 (N.I.), s. 8(2) comes into force) by The Financial Services Act 2012 (Mutual Societies) Order 2018 (S.I. 2018/323), art. 1, Sch. 4 para. 2(2)(a) (with art. 3)

[^key-b14cc05890da4eb7f7435c7c9315c71c]: S. 119 modified by 2010 asp 17, s. 99(2) (as substituted (8.3.2019) by Housing (Amendment) (Scotland) Act 2018 (asp 13), ss. 6(6), 11(2); S.S.I. 2018/253, reg. 2(2))

[^key-7e514c27ba3586b3f949369a81d42b12]: S. 121 restricted by 2010 asp 17, s. 99(3) (as substituted (8.3.2019) by Housing (Amendment) (Scotland) Act 2018 (asp 13), ss. 6(6), 11(2); S.S.I. 2018/253, reg. 2(2))

[^key-54dcf5f28ce30ee22a77c5faa952fa71]: S. 122 restricted by 2010 asp 17, s. 99(3) (as substituted (8.3.2019) by Housing (Amendment) (Scotland) Act 2018 (asp 13), ss. 6(6), 11(2); S.S.I. 2018/253, reg. 2(2))

[^key-fb9f227ddb77ff3ba7fa62981bc14ad5]: Act excluded by 2010 asp 17, s. 106(7)(a) (as substituted (8.3.2019) by Housing (Amendment) (Scotland) Act 2018 (asp 13), ss. 6(14)(b), 11(2); S.S.I. 2018/253, reg. 2(2))

[^key-107509377edebcbac99afb26cb2ee58c]: S. 118(3A)-(3C) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 3 para. 52(4) (with ss. 2(2), 5(2))

[^key-337a27f8f72eccc844e4305afeedadc9]: S. 118(5A)(5B) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 3 para. 52(6) (with ss. 2(2), 5(2))

[^key-a18a0dce9d2cc6e2b21887425ca94ad6]: Word in s. 118(1) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 3 para. 52(3) (with ss. 2(2), 5(2))

[^key-37aa985149bf644c5180024ed9617728]: Words in s. 118(4) substituted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 3 para. 52(5) (with ss. 2(2), 5(2))

[^key-2921d0be48d80a50e01168451a9f88fb]: S. 118(2)(d) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 50 (with ss. 2(2), 5(2))

[^key-3e7ca1358fd398026b00b8a8b1b6b533]: Words in s. 147(3) substituted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 3 para. 53 (with ss. 2(2), 5(2))

[^key-e96c96c6ebe3b5815d846b746811a878]: Word in s. 118 heading heading inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 3 para. 52(2) (with ss. 2(2), 5(2))

[^key-238b22a9f2fd8a8e208974211dc7a2a5]: S. 118(1)(a)(3B)(3C) extended (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 4 para. 92 (with ss. 2(2), 5(2))

[^M_F_25c06fcd-676a-4fe7-e48b-35738ff22994]: Word in s. 118 heading inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 3 para. 52(2) (with ss. 2(2), 5(2))

[^key-46bf7816f4e315bc4f8840d9cbe513d5]: S. 106(2) omitted (18.7.2020) by virtue of Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(2), Sch. 3 para. 51 (with ss. 2(2), 5(2)); S.I. 2020/744, art. 3