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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001

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Personal equity plans: tax representatives

21.—(1) Amend section 333A (personal equity plans: tax representatives)(1) as follows.

(2) In subsection (11) for paragraph (a) substitute—

(a)“European institution” means an EEA firm of the kind mentioned in paragraph 5(a), (b) or (c) of Schedule 3 to the Financial Services and Markets Act 2000 which is an authorised person for the purposes of that Act as a result of qualifying for authorisation under paragraph 12 of that Schedule;.

(3) In subsection (12) for the words from “a person” to the end substitute “ a firm which is an authorised person for the purposes of the Financial Services and Markets Act 2000 as a result of qualifying for authorisation under paragraph 2 of Schedule 4 to that Act.”.

(1)

Section 333A was inserted by section 64(1) of the Finance Act 1995.

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