A reference in this
Part to a co-operative includes a reference to each of the
following —
(a) a
foreign co-operative;
(b) a
subsidiary of a co-operative or foreign co-operative;
(c) a
co-operative venture;
(d) a
co-operative or foreign co-operative, or a subsidiary of either, or a
co-operative venture, that is in the course of being wound-up or has been
deregistered.