Related Commentary  Related HMRC Manuals

854(1)  This section applies to a person who receives deposits in the course of carrying on business or activities and–

(a)is for the time being prescribed by order by the Treasury for the purposes of this section, or

(b)is a member of a class of persons which is for the time being so prescribed.

854(2)  An order under this section may prescribe a person or class of person–

(a)in relation to all deposits which are relevant investments, or

(b)in relation to deposits which are relevant investments of a kind specified in the order.

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