Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 16 Part 2: minor and consequential amendments

PART 3 Amendments of other Acts

Income Tax Act 2007

133 In section 564B(1) (meaning of “financial institution”)—

(a) in paragraph (g), for “section 431(2) of ICTA” substitute “section 65 of FA 2012”, and

(b) in paragraph (h), for “section 431(2) of ICTA” substitute “section 139(1) of FA 2012”.