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Income Tax Act 2007
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Changes over time for: Section 991
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Section 991.
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991Meaning of “bank”U.K.
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adran has no associated
Nodiadau Esboniadol
(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 [F1Part 4A] of FISMA 2000 to accept deposits (but see subsection (3) for exclusions),
F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)the European Investment Bank, and
(e)an international organisation designated as a bank for the purposes of this section by an order made by the Treasury.
(3)The reference to a person who has permission under [F3Part 4A] of FISMA 2000 to accept deposits does not include—
(a)a building society,
(b)a society registered within the meaning of the Friendly Societies Act 1974 (c. 46) or incorporated under the Friendly Societies Act 1992 (c. 40),
(c)a society registered as a credit union under [F4the Co-operative and Community Benefit Societies Act 2014] or the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)), or
(d)an insurance company within the meaning of section 275 of FA 2004.
(4)The Treasury may designate an international organisation for the purposes of this section only if the United Kingdom is a member of the organisation.
[F5(5)An order under subsection (2)(e) may include provision for a designation to have effect only in relation to the application of this section by a provision specified in the order.]
Textual Amendments
F1Words in s. 991(2)(b) substituted (1.3.2014) by Financial Services (Banking Reform) Act 2013 (c. 33), s. 148(5), Sch. 10 para. 6; S.I. 2014/377, art. 2(1)(a), Sch. Pt. 1
F2S. 991(2)(c) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(12) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F3Words in s. 991(3) substituted (1.3.2014) by Financial Services (Banking Reform) Act 2013 (c. 33), s. 148(5), Sch. 10 para. 6; S.I. 2014/377, art. 2(1)(a), Sch. Pt. 1
F4Words in s. 991(3)(c) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 111 (with Sch. 5)
F5S. 991(5) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 563 (with Sch. 2)
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