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StatuteCorporation Tax Act 2010

Section 269BB — Corporation Tax Act 2010: Relevant regulated activities

Text of the provision Official document

Relevant regulated activities 269BB In this Part “ relevant regulated activity ” means an activity which is a regulated activity for the purposes of FISMA 2000 by virtue of any of the following provisions of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 ( S.I. 2001/544)—

a article 5 (accepting deposits);

b article 14 (dealing in investments as principal);

c article 21 (dealing in investments as agent);

d article 25 (arranging deals in investments);

da article 25DA (operating an organised trading facility), but only where dealing on own account in relation to sovereign debt instruments for which there is no liquid market (within the meaning of the FCA Handbook);

e article 40 (safeguarding and administering investments);

f article 61 (entering into regulated mortgage contracts).

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.