Paragraph 3
“Taxable company” means a company which—
(a)
is a UK resident bank or a relevant foreign bank,
(b)
is a company not within paragraph (a) which is a member of a banking group and—
(i)
is a UK resident investment company or a UK resident financial trading company, or
(ii)
is a relevant foreign financial trading company, or
(c)
is a building society or is a UK resident investment company, or a UK resident financial trading company, which is a member of the same group as a building society.