PART 3Banking
Banking companies
19Banks established under Savings Bank (Scotland) Act 1819: loss allowance
1
In Part 7A of CTA 2010 (banking companies), in section 269CN (definitions), in the definition of “building society”, at the end insert “except that it also includes a bank established under the Savings Bank (Scotland) Act 1819”.
2
The amendment made by this section is treated as having come into force on 1 April 2015.