PART 2 Amendment to the Corporation Tax Act 2009
3 1 Section 133F (meaning of “excluded company” for purposes of section 133E) is amended as follows.
2 In subsection (2A)(c), after “being” insert—

“—
(i) in relation to a time on or after 1 January 2022, an FCA investment firm that meets the conditions in section 133H(1B);
(ii) in relation to a time before that date,”

.
3 In subsection (4)—
(a) before paragraph (a), insert—

“(za) in relation to a time on or after 1 January 2022, a commodity and emission allowance dealer;”

;
(b) in paragraph (a), after “1 January 2014” insert “but before 1 January 2022”.
4 In subsection (7)—
(a) in the definition of “730k firm”—
(i) in paragraph (a), after “1 January 2014” insert “but before 1 January 2022”;
(ii) in paragraph (b), for “that date” substitute “1 January 2014”;
(b) in the definition of “full scope investment firm”—
(i) in paragraph (a), after “1 January 2014” insert “but before 1 January 2022”;
(ii) in paragraph (b), for “that date” substitute “1 January 2014”;
(c) at the appropriate places insert—

““commodity and emission allowance dealer” has the meaning given by the FCA Handbook at the time in question;”

;

““FCA investment firm” has the meaning given by section 143A of FISMA 2000;”

.