[151I Meaning of “financial institution”]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[151I  Meaning of “financial institution”]

[(1)     In this Chapter “financial institution” means—

(a)     a bank, as defined by section 1120 of CTA 2010,

(b)     a building society,

(c)     a wholly-owned subsidiary—

(i)     of a bank within paragraph (a), or

(ii)     of a building society,

(d)     a person authorised by a licence under Part 3 of the Consumer Credit Act

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