In sections 71A to 73B “financial institution” has the meaning given by section 564B of the Income Tax Act 2007.

For this purpose section 564B(1) applies as if paragraph (d) were omitted.

In sections 71A, 73AB and 73B, “financial institution” also includes a person with permission under Part 4A of the Financial Services and Markets Act 2000 to carry on the regulated activity specified in Article 63F(1) of the Financial Services and Markets Act (Regulated Activities) Order 2001 (S.I. 2001/544) (entering into regulated home purchase plans as home purchase provider).