853 Meaning of “deposit-taker”
Income Tax Act 2007 (2007 c 3) | Legislation

Deposit-takers and relevant investments

853  Meaning of “deposit-taker”

(1)     In this Chapter [and section 876] “deposit-taker” means—

(a)     the Bank of England, or

(b)     a person to whom one of the following subsections or section 854 applies.

(2)     This subsection applies to a person—

(a)     who has permission under Part 4 of FISMA 2000 to accept deposits which are relevant investments,

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