PART 3AMENDMENTS TO SECONDARY LEGISLATION
The Income Tax (Prescribed Deposit-takers) Order 1992 (S.I.1992/3234)
Meaning of European deposit-taker136
For Article 2(2) of the Income Tax (Prescribed Deposit-takers) Order 1992 (meaning of European deposit-taker) substitute—
2
In paragraph (1) above, “European deposit-taker” means an EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to the Financial Services and Markets Act 2000 which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12(1) of that Schedule) to accept deposits.