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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
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Interest under contractual savings schemes
19.—(1) Amend section 326 (interest etc. under contractual savings schemes)(1) as follows.
(2) In subsections (1)(c), (2), (4) and (6)(a) for “an institution authorised under the Banking Act 1987” substitute “a person falling within section 840A(1)(b)(2)”.
(3) In subsections (7)(a) and (8)(a) after “society” insert “, person”.
(1)
Section 326 was relevantly amended by section 29 of, and paragraph 5 of Schedule 14 to, the Finance Act 1990 and paragraphs 2, 3, 4 and 5 of Schedule 12 to the Finance Act 1995.
(2)
Section 840A was inserted by paragraph 1(1) of Schedule 37 to the Finance Act 1996 and subsection (1)(b) of that section is relevantly amended by Article 46 of this Order.
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