Insolvency Act 1986

[F1[F215BBE+W+SAn amount owed at the relevant date by the debtor to one or more eligible persons in respect of a deposit that—

(a)was made through a [F3non-UK] branch of a credit institution authorised by the competent authority of [F4the United Kingdom], and

(b)would have been an eligible deposit if it had been made through [F5a UK] branch of that credit institution.]]