Taxes Consolidation Act, 1997 (Number 39 of 1997) PART 25 Industrial and Provident Societies, Building Societies, and Trustee Savings Banks CHAPTER 1 Industrial and provident societies 698 Interpretation (Chapter 1). [ITA67 s218; FA75 s33(2) and Sch1 PtII] In this Chapter, except where the context otherwise requires— “loan interest”, in relation to a society, means any interest payable by the society in respect of any mortgage, loan, loan stock or deposit; “share interest”, in relation to a society, means any interest, dividend, bonus or other sum payable to a shareholder of the society by reference to the amount of the shareholder’s holding in the share capital of the society; “society” means a society registered under the Industrial and Provident Societies Acts, 1893 to 1978; references to the payment of share interest or loan interest include references to the crediting of such interest.