{
  "url": "https://openlegislation.uk/companies-act-1948/section-432",
  "json_url": "https://openlegislation.uk/companies-act-1948/section-432.json",
  "legislation": "ukpga/Geo6/11-12/38",
  "legislation_title": "Companies Act 1948",
  "legislation_url": "https://openlegislation.uk/companies-act-1948",
  "path": "section/432",
  "kind": "section",
  "number": "432",
  "heading": "Privileges of banks making annual return.",
  "text": "(1) Where a company carrying on the business of bankers has duly forwarded to the registrar of companies the annual return required by section one hundred and twenty-four of this Act and has added thereto a statement of the names of the several places where it carries on business, the company—\n(a) shall not be required to furnish to the Commissioners of Inland Revenue any returns under the provisions of the 7 Geo. 4. c. 46.Country Bankers Act, 1826, the 7 Geo. 4. c. 67.Bankers (Scotland) Act, 1826, section twenty-one of the 7 & 8 Vict. c. 32.Bank Charter Act, 1844, or section thirteen of the 8 & 9 Vict. c. 38.Bank Notes (Scotland) Act, 1845; and\n(b) shall be deemed to be a “bank ” and “bankers ” within the meaning of the 42 & 43 Vict. c. 11.Bankers' Books Evidence Act, 1879.\n(2) The fact of the said annual return and statement having been duly forwarded may be proved in any legal proceedings by. the certificate of the registrar.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/section/432",
    "retrieved_at": "2026-10-29T11:23:04.638870+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}