43 Vict. Cap. 14, s. 8. 
191 
43 VICT. Cap. 14, s. 8. 
Customs and Inland Revenue Act, 1880. 
“ Notwithstanding the provisions contained in sub-sec- 
lion 4 of section 11 of the Industrial and Provident Societies 
Act, 1876, a society registered under that Act shall be 
chargeable to the duties of income tax, under Schedule 
(C.) and Schedule (D.), in case the society sells to persons 
who are not members thereof, and the number of the 
shares of the society is limited either by its rules or 
practice.”