# The Income Tax (Prescribed Deposit-takers) Order 1992, Article 2


(1) 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.
(2) 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.

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Source: https://www.legislation.gov.uk/uksi/1992/3234/article/2 (the official version)
Page: https://openlegislation.uk/income-tax-prescribed-deposit-takers-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.