# Finance Act 2011, Paragraph 3


(1) Omit sections 71A(8), 72(7), 72A(8) and 73(5)(a) (which contain definitions of “financial institution” for the purposes of provisions relating to alternative property finance).
(2) After section 73B insert—
“Meaning of “financial institution”
73BA (1) In sections 71A to 73B “financial institution” has the meaning given by section 564B of the Income Tax Act 2007.
(2) For this purpose section 564B(1) applies as if paragraph (d) were omitted.”

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/21/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-21/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.