# Finance Act 2010, 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.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.