This section has no associated Explanatory Notes
25(1)In this schedule “financial institution” has the meaning given by section 564B of the Income Tax Act 2007 (c.3).S
(2)For this purpose section 564B(1) applies as if paragraph (d) were omitted.
Commencement Information
I1 Sch. 7 para. 25 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2