Section 1
This Order may be cited as the Income Tax (Prescribed Deposit-takers) Order 1992 and shall come into force on 1st January 1993.
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Statutory Instrument
The Income Tax (Prescribed Deposit-takers) Order 1992
Section 2
(1) For the purposes of paragraph (f) of subsection (2) of section 481 of the Income and Corporation Taxes Act 1988, a European deposit-taker is a class of person which is prescribed in relation to all relevant deposits.
(2) In paragraph (1) above, “European deposit-taker” has the same meaning as in paragraph (3) of regulation 82 of the Banking Coordination (Second Council Directive) Regulations 1992 .
2 sections
Cite this legislation
The Income Tax (Prescribed Deposit-takers) Order 1992 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1992-3234
Contains public sector information licensed under the Open Government Licence v3.0.
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