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The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No.2) Order 2013
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No.2) Order 2013 No. 1881
Corporation Tax Act 2009
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16. In section 502 of the Corporation Tax Act 2009 (meaning of “financial institution”)(1)—
(a)for subsection (1)(d), substitute—
“(d)a person with permission under Part 4A of the Financial Services and Markets Act 2000 to enter into, or to exercise or have the right to exercise rights and duties under, a contract of the kind mentioned in paragraph 23 or paragraph 23B of Schedule 2 to that Act (credit agreements and contracts for hire of goods);”;
(b)after subsection (1) insert—
“(1A) Subsection (1)(d) must be read with—
(a)section 22 of the Financial Services and Markets Act 2000,
(b)any relevant order under that section, and
(c)Schedule 2 to that Act.”.
(1)
2009 c.4. There are amending instruments but none is relevant to this Order.
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