1050 Accounts and reports: credit or financial institutions

1050  Accounts and reports: credit or financial institutions

(1)     This section applies to a credit or financial institution—

(a)     that is incorporated or otherwise formed outside the United Kingdom and Gibraltar,

(b)     whose head office is outside the United Kingdom and Gibraltar, and

(c)     that has a branch in the United Kingdom.

(2)     In subsection

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