The Income Tax (Prescribed Deposit-takers) Order 2002
Section 481(2) of the Income and Corporation Taxes Act 1988 (“the Act”) defines “deposit-taker” and includes any person or class of person who receives deposits in the course of his business or activities and which is for the time being prescribed by order made by the Treasury for the purposes of section 481(2)(f). Section 482(10) of the Act provides that an order under section 481(2)(f) may prescribe a person or class of person in relation to all relevant deposits or only in relation to relevant deposits of a kind specified in the order.