991 Meaning of “bank”
Income Tax Act 2007 (2007 c 3) | Legislation

991  Meaning of “bank”

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

(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)     . . .

(d)

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