41. Where a person qualifies for authorisation under Schedule 3 to the Financial Services and Markets Act 2000 by virtue of the Financial Services and Markets Act 2000 (Gibraltar) Order 2001(1), the amendments made by these Regulations to the following provisions do not apply to that person—
(a)section 59(3)(b) of the Inheritance Tax Act 1984;
(b)the definition of “general insurance company” in section 96(8) of the Finance Act 1997;
(c)the definition of “general insurance company” in section 63(7) of the Finance Act 2003;
(d)section 275(1) of the Finance Act 2004;
(e)sections 697(2)(a) and 704(3) and (6) of the Income Tax (Trading and Other Income) Act 2005;
(f)sections 837B(2) and (6), 853(5) and 991(2)(c) of the Income Tax Act 2007;
(g)section 133I(1)(b) of the Corporation Tax Act 2009;
(h)sections 269ZG(6)(b), 635(2) and (6) and 1120(2)(c) of the Corporation Tax Act 2010;
(i)paragraph 13D(3) of Schedule 23 to the Finance Act 2011;
(j)section 65(2) and (3) of the Finance Act 2012;
(k)the definition of “European institution” in regulation 2(1)(a) of the Individual Savings Account Regulations 1998.
Commencement Information