In article 14 of the National Crime Squad Service Authority (Levying) Order 1997 (interest on unpaid levies) [Article 14 was amended by S.I. 1998/1129.], for paragraphs (2) and (3) substitute -
"(2) For the purposes of paragraph (1) above -
(a) the reference banks are the seven largest persons who -
(i) have permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits;
(ii) are incorporated in the United Kingdom and carrying on there a regulated activity of accepting deposits; and
(iii) quote a base rate in sterling;
(b) the size of a person is to be determined by reference to his total consolidated gross assets denominated in sterling, as shown in his audited end-year accounts last published before the beginning of the period for which interest is payable.
(3) In this article, "consolidated gross assets" of a person is a reference to the gross assets of that person together with any subsidiary within the meaning of section 736 of the Companies Act 1985.
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