§ Sir Eric Fletcher
I beg to move Amendment No. 183, Schedule 12, in page 184, line 10, at the end to insert:and to a registered industrial and provident society within the meaning of section 442 of the Income Tax Act 1952".Perhaps it will be convenient to take this Amendment with the next. Both Amendments are consequential on Amendments already accepted.
§ Amendment agreed to.
Further Amendment made: Schedule 12, page 184, line 17, after "1938", insert:
except that in the application of that section any share capital of a registered industrial and provident society shall be treated as within the definition of ordinary share capital,".—[Sir Eric Fletcher.]