CTM40500 - Particular bodies: industrial and provident societies: contents

CTM40505Background
CTM40510Claims for exemption
CTM40515Carrying on trade: dividends etc
CTM40520Carrying on trade: dividend stamps
CTM40525Carrying on trade: collective assurances
CTM40530Carrying on trade: allowable deductions
CTM40535Carrying on trade: Co-op subscriptions
CTM40540Carrying on trade: fines and fees received
CTM40545Co-operative deposit protection scheme
CTM40550Allotment and garden societies
CTM40555Accounting periods of retail co-operative societies
CTM40560Payments not treated as distributions
CTM40565Share and loan interest paid by trading societies
CTM40570Share and loan interest paid by non-trading societies
CTM40575Relief for losses carried forward
CTM40580Assets transferred to another society
CTM40585Conversion to Companies Act company
CTM40590Unregistered associations treated as registered societies
CTM40595Second and third tier associations


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