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In Great Britain the [[Co-operative and Community Benefit Societies Act 2014]] has renamed these societies as ''co-operative or community benefit societies''.
In Great Britain the [[Co-operative and Community Benefit Societies Act 2014]] has renamed these societies as ''co-operative or community benefit societies''.


The term industrial and provident society is still used in statute in New Zealand,<ref>{{Cite web|url=https://www.business.govt.nz/companies/learn-about/other-registers/industrial-and-provident-societies|title=Industrial and provident societies}}</ref> the Republic of Ireland<ref>{{Cite web|url=https://www.cro.ie/Registration/Society-Union/I-P-|title=RFS - Registration of Society or Union}}</ref> and within the UK in Northern Ireland.<ref>{{cite web |url=http://www.detini.gov.uk/deti-registry-index |title=NI Credit Unions and Societies &#124; Department of Enterprise, Trade and Investment (DETI) |access-date=2015-07-19 |url-status=dead |archive-url=https://web.archive.org/web/20150710053520/http://www.detini.gov.uk/deti-registry-index |archive-date=10 July 2015 |df=dmy-all }}</ref>
The term industrial and provident society is still used in statute in New Zealand,<ref>{{Cite web|url=https://www.business.govt.nz/companies/learn-about/other-registers/industrial-and-provident-societies|title=Industrial and provident societies}}</ref> the Republic of Ireland<ref>{{Cite web|url=https://www.cro.ie/Registration/Society-Union/I-P-|title=RFS - Registration of Society or Union}}{{Dead link|date=September 2024 |bot=InternetArchiveBot |fix-attempted=yes }}</ref> and within the UK in Northern Ireland.<ref>{{cite web |url=http://www.detini.gov.uk/deti-registry-index |title=NI Credit Unions and Societies &#124; Department of Enterprise, Trade and Investment (DETI) |access-date=2015-07-19 |url-status=dead |archive-url=https://web.archive.org/web/20150710053520/http://www.detini.gov.uk/deti-registry-index |archive-date=10 July 2015 |df=dmy-all }}</ref>


==History 1852 to 2014==
==History 1852 to 2014==


The first legislation basis for industrial and provident societies arose in the [[Industrial and Provident Societies Partnership Act 1852]].
The first legislation basis for industrial and provident societies arose in the [[Industrial and Provident Societies Partnership Act 1852]] ([[15 & 16 Vict.]] c. 31).


The consolidated Industrial and Provident Societies Act was passed by the parliament of the [[United Kingdom of Great Britain and Ireland]] in 1893,<ref>https://www.legislation.gov.uk/primary+secondary/1893?title=industrial%20and%20provident {{Bare URL inline|date=March 2022}}</ref> and was amended in 1895 and 1913.
The legislation was subsequently amended and consolidated by the [[Industrial and Provident Societies Act 1862]] ([[25 & 26 Vict.]] c. 87), the [[Industrial and Provident Societies Act 1876]] ([[39 & 40 Vict.]] c. 45) and most recently the [[Industrial and Provident Societies Act 1893]] ([[56 & 57 Vict.]] c. 39), which was amended in 1895 and 1913 and still forms the basis of the law on societies in the [[Republic of Ireland]].

This legislation still forms the basis of the law on societies in the [[Republic of Ireland]].


The Industrial and Provident Societies Act was passed by the parliament of New Zealand in 1908, and forms the basis of the law on societies in New Zealand.
The Industrial and Provident Societies Act was passed by the parliament of New Zealand in 1908, and forms the basis of the law on societies in New Zealand.
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In the [[United Kingdom]], IPSs are registered (but not regulated) by the [[Financial Conduct Authority]] (FCA), which took over the job from the Registrar of Friendly Societies when it was part of the [[Financial Services Authority]] (FSA) (both being supervised by the Treasury). Society registration is quite separate from the FCA's function of regulating financial institutions.<ref>FCA Handbook, paragraph RFCCBS -1.1.5 https://www.handbook.fca.org.uk/handbook/RFCCBS/-1/?view=chapter</ref>
In the [[United Kingdom]], IPSs are registered (but not regulated) by the [[Financial Conduct Authority]] (FCA), which took over the job from the Registrar of Friendly Societies when it was part of the [[Financial Services Authority]] (FSA) (both being supervised by the Treasury). Society registration is quite separate from the FCA's function of regulating financial institutions.<ref>FCA Handbook, paragraph RFCCBS -1.1.5 https://www.handbook.fca.org.uk/handbook/RFCCBS/-1/?view=chapter</ref>


Such businesses have been controlled in the past by the Industrial and Provident Societies Partnership Act 1852, the Industrial and Provident Societies Act 1893, and the Industrial and Provident Societies Act 1965.
Such businesses have been controlled in the past by the [[Industrial and Provident Societies Partnership Act 1852]], the [[Industrial and Provident Societies Act 1893]] ([[56 & 57 Vict.]] c. 39), and the [[Industrial and Provident Societies Act 1965]].


The legislation in the [[Republic of Ireland]] is based on modifications of the UK Industrial and Provident Societies Act 1893.<ref>{{cite web |url=http://www.cro.ie/en/business-registration-ip-society.aspx |title=Industrial and Provident Society |publisher=[[Companies Registration Office (Ireland)]] |url-status=dead |archive-url=https://web.archive.org/web/20100821093305/http://www.cro.ie/en/business-registration-ip-society.aspx |archive-date=21 August 2010 |df=dmy-all }}</ref>
The legislation in the [[Republic of Ireland]] is based on modifications of the UK Industrial and Provident Societies Act 1893 ([[56 & 57 Vict.]] c. 39).<ref>{{cite web |url=http://www.cro.ie/en/business-registration-ip-society.aspx |title=Industrial and Provident Society |publisher=[[Companies Registration Office (Ireland)]] |url-status=dead |archive-url=https://web.archive.org/web/20100821093305/http://www.cro.ie/en/business-registration-ip-society.aspx |archive-date=21 August 2010 |df=dmy-all }}</ref>


===Legislation===
===Legislation===


* [[Industrial and Provident Societies Partnership Act 1852]]
* [[Industrial and Provident Societies Partnership Act 1852]]
* [[Industrial and Provident Societies Act 1893]]<ref>{{Cite web|url=https://www.irishstatutebook.ie/eli/1893/act/39/enacted/en/print.html|title=electronic Irish Statute Book (eISB)|first=electronic Irish Statute|last=Book (eISB)|website=www.irishstatutebook.ie}}</ref>
* [[Industrial and Provident Societies Act 1893]]<ref>{{Cite web|url=https://www.irishstatutebook.ie/eli/1893/act/39/enacted/en/print.html|title=electronic Irish Statute Book (eISB)|first=electronic Irish Statute|last=Book (eISB)|website=www.irishstatutebook.ie}}</ref> ([[56 & 57 Vict.]] c. 39)
* [[Industrial and Provident Societies (Amendment) Act 1913]]<ref>{{cite web|url=http://www.irishstatutebook.ie/eli/1913/act/32/enacted/en/print.html|title=Industrial and Provident Societies (Amendment) Act, 1913}}</ref>
* [[Industrial and Provident Societies (Amendment) Act 1913]]<ref>{{cite web|url=http://www.irishstatutebook.ie/eli/1913/act/32/enacted/en/print.html|title=Industrial and Provident Societies (Amendment) Act, 1913}}</ref>
* [[Industrial and Provident Societies Act 1965]]<ref>{{Cite web|url=http://www.statutelaw.gov.uk/legResults.aspx?LegType=All+Primary&PageNumber=62&NavFrom=2&activeTextDocId=1233768|title=Industrial and Provident Societies Act 1965 (repealed)}}</ref> (c. 12)
* [[Industrial and Provident Societies Act 1965]]<ref>{{Cite web|url=http://www.statutelaw.gov.uk/legResults.aspx?LegType=All+Primary&PageNumber=62&NavFrom=2&activeTextDocId=1233768|title=Industrial and Provident Societies Act 1965 (repealed)}}</ref> (c. 12)
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<ref name=cameron2012>{{cite web|title=Co-operatives Bill will 'build a fairer economy'|url=https://www.gov.uk/government/news/co-operatives-bill-will-build-a-fairer-economy|publisher=gov.uk|access-date=26 April 2015}}</ref>
<ref name=cameron2012>{{cite web|title=Co-operatives Bill will 'build a fairer economy'|url=https://www.gov.uk/government/news/co-operatives-bill-will-build-a-fairer-economy|publisher=gov.uk|access-date=26 April 2015}}</ref>


<ref name=coop1>{{cite web|url=http://www.thenews.coop/blog/co-operatives-bill-camerons-consolidation-plan-co-op-law-great-britain|title=Co-operatives Bill: Cameron's Consolidation Plan for Co-op Law in Great Britain - Co-operative News|work=Co-operative News|date=23 January 2012}}</ref>
<ref name=coop1>{{cite web|url=http://www.thenews.coop/blog/co-operatives-bill-camerons-consolidation-plan-co-op-law-great-britain|title=Co-operatives Bill: Cameron's Consolidation Plan for Co-op Law in Great Britain - Co-operative News|work=Co-operative News|date=23 January 2012|access-date=11 August 2012|archive-date=15 December 2012|archive-url=https://archive.today/20121215175357/http://www.thenews.coop/blog/co-operatives-bill-camerons-consolidation-plan-co-op-law-great-britain|url-status=dead}}</ref>


<ref name=coop2>{{cite web|url=http://www.thenews.coop/blog/co-op-law-consolidation-where-it-now|title=Co-op Law Consolidation: Where is it now?|work=Co-operative News|date=23 May 2012}}</ref>
<ref name=coop2>{{cite web|url=http://www.thenews.coop/blog/co-op-law-consolidation-where-it-now|title=Co-op Law Consolidation: Where is it now?|work=Co-operative News|date=23 May 2012|access-date=26 April 2015|archive-date=1 June 2012|archive-url=https://web.archive.org/web/20120601023351/http://www.thenews.coop/blog/co-op-law-consolidation-where-it-now|url-status=dead}}</ref>


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<ref name=fsa>[http://www.fsa.gov.uk/enwiki/static/pages/doing/small_firms/msr/pdf/lro-stakeholder-communication.pdf LRO info from FSA]</ref>
<ref name=fsa>{{Cite web |url=http://www.fsa.gov.uk/enwiki/static/pages/doing/small_firms/msr/pdf/lro-stakeholder-communication.pdf |title=LRO info from FSA |access-date=14 May 2012 |archive-date=1 June 2012 |archive-url=https://web.archive.org/web/20120601095559/http://www.fsa.gov.uk/enwiki/static/pages/doing/small_firms/msr/pdf/lro-stakeholder-communication.pdf |url-status=dead }}</ref>


<ref name=fsa2>{{cite web|url=https://docs.google.com/file/d/0B3k1mIyJumBSTXRCN1RMOXIyaXc/edit|title=Investor Membership 20061220.pdf|work=Google Docs}}</ref>
<ref name=fsa2>{{cite web|url=https://docs.google.com/file/d/0B3k1mIyJumBSTXRCN1RMOXIyaXc/edit|title=Investor Membership 20061220.pdf|work=Google Docs}}</ref>
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<ref name=coopdir>{{cite web|title=Directory (Filter by type of society: co-operatives)|url=http://communityshares.org.uk/directory?f%5B0%5D=field_ent_society_type%3A1|publisher=Community Shares|access-date=27 April 2015}}</ref>
<ref name=coopdir>{{cite web|title=Directory (Filter by type of society: co-operatives)|url=http://communityshares.org.uk/directory?f%5B0%5D=field_ent_society_type%3A1|publisher=Community Shares|access-date=27 April 2015}}</ref>


<ref name=b4rnips>{{Cite web |url=http://b4rn.org.uk/wp-content/uploads/2011/11/B4RN-Business-Plan-v5-2.pdf |title=Archived copy |access-date=27 April 2015 |archive-date=14 March 2016 |archive-url=https://web.archive.org/web/20160314092244/http://b4rn.org.uk/wp-content/uploads/2011/11/B4RN-Business-Plan-v5-2.pdf |url-status=dead }}</ref>
<ref name=b4rnips>{{cite web |url=http://b4rn.org.uk/wp-content/uploads/2011/11/B4RN-Business-Plan-v5-2.pdf |last=Forde |first=Barry |title=Broadband for the Rural North Business Plan V5.2 |access-date=27 April 2015 |date=10 April 2013 |archive-date=14 March 2016 |archive-url=https://web.archive.org/web/20160314092244/http://b4rn.org.uk/wp-content/uploads/2011/11/B4RN-Business-Plan-v5-2.pdf}}</ref>


<ref name=mustips>{{cite web|title=RULES of I-MUST LIMITED|url=http://www.joinmust.org/docs/MUST_RULES.pdf|publisher=Manchester United Supporters' Trust|access-date=27 April 2015}}</ref>
<ref name=mustips>{{cite web|title=RULES of I-MUST LIMITED|url=http://www.joinmust.org/docs/MUST_RULES.pdf|publisher=Manchester United Supporters' Trust|access-date=27 April 2015}}</ref>
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==External links==
==External links==
*[http://www.shares.coop shares.coop - The Community Shares Marketplace]
*[http://www.shares.coop shares.coop - The Community Shares Marketplace] {{Webarchive|url=https://web.archive.org/web/20141129014718/http://www.shares.coop/ |date=29 November 2014 }}
*[http://communityshares.org.uk/directory/list Community Shares directory]
*[http://communityshares.org.uk/directory/list Community Shares directory]
*[http://www.fsa.gov.uk/Pages/Doing/small_firms/MSR/Societies/ Industrial & Provident Societies], Financial Services Authority
*[http://www.fsa.gov.uk/Pages/Doing/small_firms/MSR/Societies/ Industrial & Provident Societies] {{Webarchive|url=https://web.archive.org/web/20090616065930/http://www.fsa.gov.uk/pages/doing/small_firms/msr/societies/ |date=16 June 2009 }}, Financial Services Authority
*[http://mutuals.fsa.gov.uk/Search.aspx FSA Mutuals Public Register - searchable], Financial Services Authority
*[http://mutuals.fsa.gov.uk/Search.aspx FSA Mutuals Public Register - searchable], Financial Services Authority


{{UK legislation}}
{{co-operatives}}
{{co-operatives}}



Latest revision as of 13:16, 9 December 2024

An industrial and provident society (IPS) is a body corporate registered for carrying on any industries, businesses, or trades specified in or authorised by its rules.[1]

The members of a society benefit from the protection of limited liability much like other corporate forms, but unlike companies for example, each member will normally only have one vote at a General Meeting regardless of their shareholding. The governance of a society is therefore democratically oriented rather than financially oriented.

The legal form originated in the United Kingdom of Great Britain and Ireland and became the traditional legal form taken by trading organisations with democratic governance including:

  • co-operatives (which trade for the benefit of their members);
  • societies for the benefit of the community (which trade for the benefit of the broader community).

In Great Britain the Co-operative and Community Benefit Societies Act 2014 has renamed these societies as co-operative or community benefit societies.

The term industrial and provident society is still used in statute in New Zealand,[2] the Republic of Ireland[3] and within the UK in Northern Ireland.[4]

History 1852 to 2014

[edit]

The first legislation basis for industrial and provident societies arose in the Industrial and Provident Societies Partnership Act 1852 (15 & 16 Vict. c. 31).

The legislation was subsequently amended and consolidated by the Industrial and Provident Societies Act 1862 (25 & 26 Vict. c. 87), the Industrial and Provident Societies Act 1876 (39 & 40 Vict. c. 45) and most recently the Industrial and Provident Societies Act 1893 (56 & 57 Vict. c. 39), which was amended in 1895 and 1913 and still forms the basis of the law on societies in the Republic of Ireland.

The Industrial and Provident Societies Act was passed by the parliament of New Zealand in 1908, and forms the basis of the law on societies in New Zealand.

In 1965, an act of Parliament came into effect called the Industrial and Provident Societies Act 1965.

In 2006, the Friendly and Industrial and Provident Societies Act 1968 (Audit Exemption) (Amendment) Order 2006[5] increased the audit exemption threshold level for industrial and provident societies to £5.6 million. Also the Charities Act 2006 removed certain exemptions of charitable IPSs in England and Wales. From that point, charitable IPSs had to register with both the FCA and the Charity Commission, except registered social landlords, who register with the Tenant Services Authority.[6]

Since 2010 the IPS laws explicitly name co-operatives in their titles.

In 2011, the Legislative Reform (Industrial and Provident Societies and Credit Unions) Order 2011[7] increased the maximum shareholding limit, changed the date of submission of the annual return, permitted children to be members, and allows the publication of unaudited interim accounts.[8]

In January 2012, the UK Prime Minister, David Cameron announced a project to consolidate all the legislation applicable to industrial and provident societies to be passed by 2015.[9] There was some uncertainty as to how far new developments would address the problems with the legislation.[10] Cameron stated, "We know that breaking monopolies, encouraging choice, opening up new forms of enterprise is not just right for business but the best way of improving public services too." Ed Mayo, Secretary General of Co-operatives UK, welcomed the project.[9] In mid-2012, revision of laws for co-operative was in its early stages.[11] Some felt the reforms did not deal with certain key problems.[10]

Changes to the registration system under the Financial Services Act 2012 which splits the Financial Services Authority into the Financial Conduct Authority (FCA) and the Prudential Regulation Authority (PRA) took effect on 1 April 2013.[12] The registration function for societies was transferred to the FCA while the prudential regulation of credit unions was transferred to the PRA.[13] In September 2013, the English and Scottish Law Commissions published a draft consolidation bill and related documents for consultation.[14] Earlier that year, the UK Treasury, which is the department responsible for legislation for societies, published a series of proposals to increase the holding limit for withdrawable share capital in societies to at least £31,000, to apply insolvency rescue procedures to societies, and to change the rules applicable to their registers of members.[15] Draft regulations linked to that consultation were also available, having been circulated to a small number of people. Those drafts and other materials, including a private member's bill to liberalise the use of share capital by societies presented to the UK House of Lords were explained and brought together online.[16]

A new Co-operative and Community Benefit Societies Act received royal assent in 2014.

Regulation

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In the United Kingdom, IPSs are registered (but not regulated) by the Financial Conduct Authority (FCA), which took over the job from the Registrar of Friendly Societies when it was part of the Financial Services Authority (FSA) (both being supervised by the Treasury). Society registration is quite separate from the FCA's function of regulating financial institutions.[17]

Such businesses have been controlled in the past by the Industrial and Provident Societies Partnership Act 1852, the Industrial and Provident Societies Act 1893 (56 & 57 Vict. c. 39), and the Industrial and Provident Societies Act 1965.

The legislation in the Republic of Ireland is based on modifications of the UK Industrial and Provident Societies Act 1893 (56 & 57 Vict. c. 39).[18]

Legislation

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Forms of financial capital: Community shares

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Unlike a company limited by guarantee (another form favoured by businesses not primarily motivated by profit), an IPS always has a share capital. However, in an IPS the shares cannot usually increase in value beyond their nominal amount. Often, no interest or dividend is payable on them at all, and they are voting shares only. The capital of an IPS is therefore not made up of equity shares like those in a company limited by shares, which appreciate or fall in value with the success of the enterprise that issues them. Rather they are par-value shares, which can only be redeemed (if at all) at face value. The profits and losses of an IPS are thus the common property of the members. The share often acts as no more than a "membership ticket", and voting is on a "one member one vote" basis.

Working capital is usually provided through non-voting shares, and these are often withdrawable. Withdrawable share capital is an unusual form of finance which is treated as equity but may be withdrawn subject to specified conditions. It has the great advantage of being exempt from the Financial Services and Markets Act, which makes the sale of securities to the public a criminal offence without compliance with expensive and onerous regulations. However, an IPS with withdrawable share capital is not allowed to carry on a banking business, presumably because a withdrawable share capital would make it impractical to ensure capital adequacy requirements are continuously met. The terms of society shares, whether withdrawable or not, may include the payment of interest on the capital, but this may only be paid out of profits.

The maximum individual withdrawable shareholding is currently set at £100,000 (although other IPSs may hold more shares than this). The limit used to include non-withdrawable shares, but this was removed in 2011.[24][25] Since 2006, the FCA has been willing, in principle, to permit co-operative societies to have non-user investor members providing certain conditions are met and this, in combination with the removal of the £100,000 holding limit for non-withdrawable shares, may open up wider possibilities for co-operatives to raise finance from investors while maintaining user control.[26]

Since 2012, the use of withdrawable share capital by community benefit societies has been commonly described as 'community shares'. Over £150 million has been raised in community shares by over 440 community owned businesses across the UK. Recent research has shown that this model has proven very resilient, with 92% of all businesses who have raised capital through community shares still trading to date.[27] As community share offers are exempt from formal regulation, the Community Shares Unit (CSU) oversees best practice standards, intelligence and development of the community shares market. The CSU is a formal partnership between Co-operatives UK, Locality and The Plunkett Foundation.

In depth guidance on the legislation and best practice standards on running community share offers is available from The Community Shares Handbook.[28]

Examples

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Community benefit societies

[edit]

Co-operatives

[edit]

Housing associations

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See also

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References

[edit]
  1. ^ Industrial and Provident Societies Act 1893 (Act). Parliament of the United Kingdom of Great Britain and Ireland. 1893.
  2. ^ "Industrial and provident societies".
  3. ^ "RFS - Registration of Society or Union".[permanent dead link]
  4. ^ "NI Credit Unions and Societies | Department of Enterprise, Trade and Investment (DETI)". Archived from the original on 10 July 2015. Retrieved 19 July 2015.
  5. ^ Statutory Instrument 2006 No. 265
  6. ^ "A briefing on the 2006 Charities Act". NCVO. Archived from the original on 13 January 2008.
  7. ^ Statutory Instrument 2011 No. 2687
  8. ^ "The Legislative Reform (Industrial and Provident Societies and Credit Unions) Order 2011".
  9. ^ a b "Co-operatives Bill will 'build a fairer economy'". gov.uk. Retrieved 26 April 2015.
  10. ^ a b "Co-operatives Bill: Cameron's Consolidation Plan for Co-op Law in Great Britain - Co-operative News". Co-operative News. 23 January 2012. Archived from the original on 15 December 2012. Retrieved 11 August 2012.
  11. ^ "Co-op Law Consolidation: Where is it now?". Co-operative News. 23 May 2012. Archived from the original on 1 June 2012. Retrieved 26 April 2015.
  12. ^ "HM Treasury - GOV.UK". Archived from the original on 5 February 2013. Retrieved 18 February 2013.
  13. ^ "Financial Services Act 2012".
  14. ^ "Law Commission". Archived from the original on 6 October 2013.
  15. ^ "Industrial and Provident Societies: growth through co-operation". 26 July 2013.
  16. ^ "UK Co-op Law in 2015 & the 2014 Changes | Ian Snaith's Website".
  17. ^ FCA Handbook, paragraph RFCCBS -1.1.5 https://www.handbook.fca.org.uk/handbook/RFCCBS/-1/?view=chapter
  18. ^ "Industrial and Provident Society". Companies Registration Office (Ireland). Archived from the original on 21 August 2010.
  19. ^ Book (eISB), electronic Irish Statute. "electronic Irish Statute Book (eISB)". www.irishstatutebook.ie.
  20. ^ "Industrial and Provident Societies (Amendment) Act, 1913".
  21. ^ "Industrial and Provident Societies Act 1965 (repealed)".
  22. ^ "Industrial and Provident Societies Act 2002 (repealed)".
  23. ^ "Co-operatives and Community Benefit Societies Act 2003 (repealed)".
  24. ^ Legislative Reform (Industrial & Provident Societies and Credit Unions) Order 2011
  25. ^ "LRO info from FSA" (PDF). Archived from the original (PDF) on 1 June 2012. Retrieved 14 May 2012.
  26. ^ "Investor Membership 20061220.pdf". Google Docs.
  27. ^ McCulloch, Isla (27 October 2020). "Understanding a Maturing Community Shares Market 2020" (PDF). Co-operatives UK.
  28. ^ "The Community Shares Handbook". Co-operatives UK. 24 August 2021.
  29. ^ Forde, Barry (10 April 2013). "Broadband for the Rural North Business Plan V5.2" (PDF). Archived from the original (PDF) on 14 March 2016. Retrieved 27 April 2015.
  30. ^ a b c d "Directory (Filter by type of society: community Benefit)". Community Shares. Retrieved 27 April 2015.
  31. ^ "RULES of I-MUST LIMITED" (PDF). Manchester United Supporters' Trust. Retrieved 27 April 2015.
  32. ^ "Directory (Filter by type of society: co-operatives)". Community Shares. Retrieved 27 April 2015.
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