The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022

This section has no associated Explanatory Memorandum

8.—(1) Section 269BA (excluded entities) is amended as follows.

(2) In subsection (1)—

(a)omit paragraph (f);

(b)before paragraph (g) insert—

(fa)a commodity and emission allowance dealer;.

(3) In subsection (1A)(c), for “both an IFPRU 730k firm and a full scope IFPRU investment firm” substitute “an FCA investment firm that meets the conditions in section 269B(6B)”.