{
  "url": "https://openlegislation.uk/income-tax-prescribed-deposit-takers-order-1992",
  "json_url": "https://openlegislation.uk/income-tax-prescribed-deposit-takers-order-1992.json",
  "id": "uksi/1992/3234",
  "title": "The Income Tax (Prescribed Deposit-takers) Order 1992",
  "short_title": "Income Tax (Prescribed Deposit-takers) 1992",
  "long_title": "The Banking Coordination (Second Council Directive) Regulations 1992 (S.I. 1992/3218) (“the 1992 Regulations”) come into force on 1st January 1993 and give effect to the Second Council Directive 89/646/EEC on the coordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of credit institutions (OJ No. L386, 30.12.89, p.1). Under the terms of the Directive, European authorised institutions which have established a branch in the United Kingdom will, from 1st January 1993, be able to accept deposits on the same basis as United Kingdom institutions authorised under the Banking Act 1987 (c. 22).",
  "citation": "S.I. 1992/3234",
  "type": "uksi",
  "year": "1992",
  "number": "3234",
  "version": "current",
  "date": "1992-12-17",
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    },
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      "url": "https://openlegislation.uk/income-tax-prescribed-deposit-takers-order-1992/article-1",
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      "url": "https://openlegislation.uk/income-tax-prescribed-deposit-takers-order-1992/signature",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-prescribed-deposit-takers-order-1992/note",
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    }
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  "outstanding_effects": [
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      "affecting": "ukpga/2007/3",
      "affecting_title": "Income Tax Act 2007",
      "affecting_provisions": "Sch. 3 Pt. 1"
    },
    {
      "type": "substituted",
      "affected_provisions": "art. 2(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
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  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3234",
    "retrieved_at": "2026-10-29T14:08:19.016710+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."
}