{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-46",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-46.json",
  "legislation": "uksi/2001/3629",
  "legislation_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001",
  "path": "article/46",
  "kind": "article",
  "number": "46",
  "heading": "Interpretation: meaning of “bank”",
  "text": "(1) Amend section 840A (meaning of bank) as follows.\n(2) In subsection (1) for paragraphs (b) and (c) substitute—\n“(b) a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits other than—\n(i) a building society within the meaning of the Building Societies Act 1986,\n(ii) a friendly society within the meaning of section 116 of the Friendly Societies Act 1992,\n(iii) a society registered as a credit union under the Industrial and Provident Societies Act 1965 or the Credit Unions (Northern Ireland) Order 1985, or\n(iv) an insurance company within the meaning of section 659B(1);\n(c) an EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to the Financial Services and Markets Act 2000 which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12(1) of that Schedule) to accept deposits;”.\n(3) Omit subsection (2).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 46 in force at 1.12.2001, see art. 1(2)(a)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 40."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1965 c. 12."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1985/1205 (N.I. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3629/article/46",
    "retrieved_at": "2026-10-29T07:25:32.387063+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."
}