(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 (1) “branch” means a place of business that forms a legally dependent part of the institution and conducts directly all or some of the operations inherent in its business.
(3) The Secretary of State may make provision by regulations requiring an institution to which this section applies—
(a) to prepare the like accounts [and
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