Related Commentary  Related HMRC Manuals

991(1)  This section has effect for the purposes of the provisions of the Income Tax Acts which apply this section.

991(2)  “Bank”  means–

(a)the Bank of England,

(b)a person who has permission under Part 4A of FISMA 2000 to accept deposits (but see subsection (3) for exclusions),

(c)an EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to FISMA 2000 which has permission under paragraph 15 of that Schedule to accept deposits (as a result of qualifying for authorisation under paragraph 12(1) of that Schedule),

(d)the European Investment Bank, and

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