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industrial and provident society
An industrial and provident society (IPS) was a legal entity for a trading business or voluntary organisation in the United Kingdom, the Republic of Ireland, and New Zealand. The name is still used in (New Zealand ), the (Republic of Ireland ) and within the UK in (Northern Ireland ).
Recent legal developments in Great Britain include the Co-operative and Community Benefit Societies Act 2014, which has renamed these societies as co-operative or community benefit societies. From 1st August 2014 a new society has had to register as either a co-operative or a community benefit society rather than, as was the case previously, a society that meets either requirement. Societies already registered before that date remain registered under the 2014 Act and under ss 1 & 2 of the 2014 Act all three types of society - co-operative societies, community benefit societies, and societies already registered before 1st August 2014 are referred to together as ("registered societies" ). However, for administrative purposes the three types of society are categorised separately.
The Act applies to Great Britain but not Northern Ireland.
==Categories of IPS==
See Co-operative and Community Benefit Societies Act 2014 for information about the current law on these societies.
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