Article 2

For the purposes of paragraph (f) of subsection (2) of section 481 of the Income and Corporation Taxes Act 1988, a European deposit-taker is a class of person which is prescribed in relation to all relevant deposits.

In paragraph (1) above, “European deposit-taker” has the same meaning as in paragraph (3) of regulation 82 of the Banking Coordination (Second Council Directive) Regulations 1992^f1.