Commentary

A4.143 Industrial and provident societies

Administration and compliance

A4.143 Industrial and provident societies

A4.143 Industrial and provident societies

A society registered on or after 1 August 2014 under1:

  1.  

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

  2.  

    (b)     the Industrial and Provident Societies Act (Northern Ireland) 1969

  3.  

    (c)     a society registered as a credit union under the Credit Unions (Northern Ireland) Order, (SI 1985/1205); or

  4.  

    (d)     an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society (see the note below in respect of EU-retained law after 1 January 2021),

is required2 to make a return, within three months of the end of each accounting period

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