{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2002/article-2",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2002/article-2.json",
  "legislation": "uksi/2002/1409",
  "legislation_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2002",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2002",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of the Income and Corporation Taxes Act 1988",
  "text": "(1) Amend the Income and Corporation Taxes Act in accordance with paragraphs (2) and (3).\n(2) In section 840A(1)(b) (meaning of “bank”) for sub-paragraph (ii) substitute—\n“(ii) a society registered within the meaning of the Friendly Societies Act 1974 or incorporated under the Friendly Societies Act 1992,”.\n(3) In paragraph 1(5)(a) and (b) of Schedule 19AB (pension business: payments on account of tax credits and deducted tax) for “long term” substitute “long-term”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 840A was inserted by paragraph 1(1) of Schedule 37 to the Finance Act 1996 (c. 8) and subsection (1)(b) of that section was substituted by article 46(2) of the Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629) (“the 2001 Order”)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1974 c. 46."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1992 c. 40."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Schedule 19AB was inserted by Schedule 8 to the Finance Act 1991 (c. 31) and is repealed by Part 2(12) of Schedule 33 to the Finance Act 2001 (c. 9) with effect in accordance with section 87 of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1409/article/2",
    "retrieved_at": "2026-10-29T06:56:05.823156+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."
}