502 Meaning of “financial institution”
Corporation Tax Act 2009 (2009 c 4) | Legislation

502  Meaning of “financial institution”

(1)     In this Chapter “financial institution” means—

(a)     a bank, as defined by [section 1120 of CTA 2010],

(b)     a building society within the meaning of the Building Societies Act 1986 (c 53),

(c)     a wholly-owned subsidiary of a bank within paragraph (a) or a building society within paragraph (b),

[(d)     a person with permission under Part 4A of the Financial Services and Markets Act 2000 to enter into, or to

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