
1 
This Order may be cited as the Income Tax (Prescribed Deposit-takers) Order 1992 and shall come into force on 1st January 1993.
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.
Tim Wood
Gregory Knight
Two of the Lords Commissioners of Her Majesty’s Treasury
17th December 1992