# Corporation Tax Act 2009, Section 709: “Securities house”


In this Part “securities house” means a person—
(a) who is authorised for the purposes of FISMA 2000, and
(b) whose business consists wholly or mainly of dealing as a principal in financial instruments within the meaning of section 984 of ITA 2007.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/709 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-709
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.