{
  "url": "https://openlegislation.uk/draft-financial-services-and-markets-act-2000-regulated-activities-amendment-no2-order-2013/schedule/paragraph-9",
  "json_url": "https://openlegislation.uk/draft-financial-services-and-markets-act-2000-regulated-activities-amendment-no2-order-2013/schedule/paragraph-9.json",
  "legislation": "ukdsi/2013/9780111100493",
  "legislation_title": "The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No.2) Order 2013",
  "legislation_url": "https://openlegislation.uk/draft-financial-services-and-markets-act-2000-regulated-activities-amendment-no2-order-2013",
  "path": "schedule/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Income Tax (Earnings and Pensions) Act 2003",
  "text": "In section 554O (exclusions: employee car ownership schemes) of the Income Tax (Earnings and Pensions) Act 2003—\n(a) in subsection (1)(a)(i), for “a licensed lender” substitute “an authorised lender”;\n(b) in subsection (5), for the definition of “licensed lender” substitute—\n““authorised lender” means a person who—\n(a) has permission under Part 4A of the Financial Services and Markets Act 2000 to enter into, or to exercise or have the right to exercise rights and duties under, a contract of the kind mentioned in paragraph 23 of Schedule 2 to that Act, and\n(b) is not acting as a trustee.”;\n(c) after subsection (5) insert—\n“(6) The definition of “authorised lender” must be read with—\n(a) section 22 of the 2000 Act,\n(b) any relevant order under that section, and\n(c) Schedule 2 to that Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c.1. Section 554O was inserted by Schedule 2 to the Finance Act 2011 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111100493/schedule/paragraph/9",
    "retrieved_at": "2026-10-30T15:15:27.069891+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."
}