Co-operative and Community Benefit Societies Act 2014
It consolidates existing legislation relating to (what were then called) industrial and provident societies, as well as introducing some reforms.Its enactment coincided with a number of reforms to the law applying to societies which were implemented by secondary legislation.This process is facilitated by the existence of "model rules" developed by various federal bodies, which reduce the legal costs.However, a co-operative society may not carry on business "with the object of making profits mainly for the payment of interest, dividends or bonuses on money".Most societies provide for a notice period and for the suspension of withdrawals to mitigate against the risk of capital flight.As a charity by definition exists for public and not private benefit, cooperative societies cannot achieve charitable status.Where a charitable community benefit society pays interest on shares, this comes under special scrutiny: the Charity Commission has published guidelines.