[450 Banking companies]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Chapter 9
Cases Involving Particular Types of Company or Business]

[Banking companies]

[450  Banking companies]

[(1)     This section applies in relation to a banking company carrying on a trade so far as the activities of the trade consist of or include dealing in financial instruments.

(2)     For the purposes of section 382 an amount is treated as meeting condition A, B or C if it is a debit arising directly from dealing in financial

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