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(1)A banking company to which the provisions of the Companies Acts, 1862 to 1880, are applicable, having duly forwarded to the registrar of joint stock companies a list and summary as required by the second part of the Companies Act, 1862, and having added thereto a statement of the names of the several places where it carries on business, shall not, after the passing of this Act, be bound to furnish to the Commissioners of Inland Revenue any returns under the provisions of any of the enactments specified in the First Schedule to this Act.
(2)From and after the passing of this Act the expressions " bank " and " bankers " in the [42 & 43 Vict. c. 11.] Bankers Books Evidence Act, 1879, shall include any company carrying on the business of bankers to which the provisions of the Companies Acts, 1862 to 1880, are applicable, and having duly furnished to the registrar of joint stock companies a list and summary with the addition specified by this Act, and the fact of such list and summary having been duly furnished may be proved in any legal proceedings by the certificate of the registrar or any assistant registrar for the time being of joint stock companies.
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