[F1CHAPTER 1U.K.Introduction
Textual Amendments
F1Pt. 7A inserted (with effect in accordance with Sch. 2 para. 7-9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 2 para. 1
269AOverview of PartU.K.
(1)This Part contains provision about banking companies.
(2)Chapter 2 defines “banking company” and contains other definitions applying for the purposes of this Part.
(3)Chapter 3 contains provision restricting the amount of certain deductions which a banking company may make in calculating its taxable total profits for an accounting period.
[F2(4)Chapter 4 contains provision for a surcharge on banking companies.]]
Textual Amendments
F2S. 269A(4) inserted (18.11.2015) (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 5