Italian to English Bus/Financial Law: Taxation & Customs cash pooling

This phrase comes from a legal document. Here's the full sentence:

"Il regime di esonero dell’applicazione della ritenuta opera quindi in relazione agli interessi e agli altri proventi derivanti da negozi di deposito e conto corrente; non opera invece quando detti negozi costituiscono lo strumento per la realizzazione di un prestito di denaro."

My attempt:

"the tax exemption scheme is therefore in relation to interest and other income from deposit shops and current accounts, does not work, however, when these stores are the central instrument for the effecting a money loan."

any ideas? I've found the term on google, for the site of the Agenzie delle Entrate, but can't figure out anything of the term's meaning from the context.

Thanks for any help,

Peter