Section 19 | Banks established under Savings Bank (Scotland) Act 1819: loss allowance

(1)In Part 7A of CTA 2010 (banking companies), in section 269CN (definitions), in the definition of “building society”, at the end insert “ except that it also includes a bank established under the Savings Bank (Scotland) Act 1819 ”.

(2)The amendment made by this section is treated as having come into force on 1 April 2015.