# The Bank Levy (Double Taxation Relief) Regulations 2012, Regulation 2: Application of these Regulations


These Regulations apply where—
(a) the bank levy is charged in relation to—
(i) the relevant group which is a foreign banking group or a relevant non-banking group, or
(ii) the relevant entity which is a relevant foreign bank,
(b) an equivalent foreign levy is imposed on that relevant group or relevant entity by the law of a foreign territory, and
(c) the equivalent foreign levy is specified in regulation 3.

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Source: https://www.legislation.gov.uk/uksi/2012/458/regulation/2 (the official version)
Page: https://openlegislation.uk/bank-levy-double-taxation-relief-regulations-2012/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.