SCHEDULEConsequential Amendments of Enactments

Taxation (International and Other Provisions) Act 201013

1

The Taxation (International and Other Provisions) Act 201018 is amended as follows.

2

In section 270(1)(a) (relevant dealing in financial instruments), for “FSA Handbook” substitute “FCA Handbook or the PRA Handbook”.

3

In section 316(12) (group treasury companies), in the definition of “debt security”, for “FSA Handbook” substitute “FCA Handbook or the PRA Handbook”.

4

In section 353 (other expressions)—

a

at the appropriate place insert—

  • “FCA Handbook” means the Handbook made by the Financial Conduct Authority under FISMA 2000 (as that Handbook has effect from time to time),

b

omit the definition of “FSA Handbook” and the “and” following it, and

c

at the end of the definition of “HMRC” insert—

  • , and

  • “PRA Handbook” means the Handbook made by the Prudential Regulation Authority under FISMA 2000 (as that Handbook has effect from time to time).

5

In section 371CG (does chapter 8 apply?)19—

a

in subsection (2)(a), for “FSA Handbook” substitute “PRA Handbook”,

b

in subsection (3), for each occurrence of “FSA Handbook” substitute “PRA Handbook”,

c

in subsection (4), for the definition of “the FSA Handbook” and the “and” following it substitute—

  • “the PRA Handbook” means the Handbook made by the Prudential Regulation Authority under FISMA 2000 (as that Handbook has effect from time to time), and

d

in subsection (5)—

i

in paragraph (a), for “FSA Handbook” substitute “PRA Handbook”, and

ii

in paragraph (b), for “Financial Services Authority” substitute “Financial Conduct Authority or the Prudential Regulation Authority”, and

e

in subsection (6)(a), for “FSA Handbook” substitute “PRA Handbook”.

6

In the table in Part 5 (index of defined expressions used in Part 7) of Schedule 11—

a

omit the entry for “FSA Handbook”, and

b

at the appropriate place insert the following entries—

FCA Handbook (in Part 7)

Section 353

PRA Handbook (in Part 7)

section 353