In this section the following words have the meanings indicated. “Financial institution” means: a credit company; except as provided in subparagraph (ii)1 of this paragraph, a finance company; an international banking facility; a loan company; a mortgage company; a safe-deposit company; and a savings and loan association. “Financial institution” does not include: a finance company that makes loans only to farmers for agricultural purposes; a company licensed under the federal Small Business Investment Act of 1958; a corporation that elects to be taxed as a small business corporation under Subchapter S of the Internal Revenue Code; an entity that is a real estate mortgage investment conduit as defined in the Internal Revenue Code; a limited liability company; or a commercial bank, savings bank, trust company, or company that substantially competes with national banks in the State. “Financial institution holding company” means a financial institution whose only activities are: the maintenance and management of intangible investments; and the collection and distribution of income from intangible investments. Notwithstanding § 10-402 of this subtitle, interest received by a financial institution holding company from one of its subsidiary corporations that is a financial institution shall be allocated to this State only to the extent that the interest is derived from the trade or business of the subsidiary corporation within this State.