Commentary on Sections Overview Overview Section 991: Meaning of “bank”
3042.This section is based on section 840A of ICTA.
3043.The definition operates only where it is specifically applied.
3044.In subsection (2), Article 3 of the European Investment Bank (Designated International Organisation) Order SI 1996/1179 has been enacted. See Change 135 in Annex 1 and the commentary on section 879.
3045.Section 840A of ICTA, consequentially amended, continues to provide the definition for corporation tax purposes.