SCHEDULE

PART 1Amendments of other Acts of Parliament

Corporation Tax Act 200916

In section 502 of the Corporation Tax Act 2009 (meaning of “financial institution”) M1—

a

for subsection (1)(d), substitute—

d

a person with permission under Part 4A of the Financial Services and Markets Act 2000 to enter into, or to exercise or have the right to exercise rights and duties under, a contract of the kind mentioned in paragraph 23 or paragraph 23B of Schedule 2 to that Act (credit agreements and contracts for hire of goods);

b

after subsection (1) insert—

1A

Subsection (1)(d) must be read with—

a

section 22 of the Financial Services and Markets Act 2000,

b

any relevant order under that section, and

c

Schedule 2 to that Act.